Established in1933, MPGC was affiliated to Chinese Medical Association to safeguard doctor's legitimate rights and interests and quiet down medical disputes. 成立于1933年的医业保障委员会,是中华医学会设立的一个特别委员会,其作用为维护医师的合法权益,努力减少医事纠纷。
The importance of regulating competition in the same business and affiliated trade is not only to protect the legitimate interests of listed company, but also to protect the legitimate interests of small and foreign shareholders and debtors of the company. 法律对上市公司同业竞争和关联交易问题进行规制的重要意义不仅在于能够保障上市公司的合法利益,更在于还可以公平地维护全体股东,尤其是小股东和境外股东的合法利益。
Because the special relationship between the two sides transactions, It made affiliated transactions dominated by unfair. Unfair affiliated transactions lead to damage of interests of creditors and shareholders in the controlled companies. 但由于关联交易的交易双方的特殊关系,使得关联交易中经常充斥着不公平的现象,导致受控制公司的中小股东和债权人的利益受到损害,对法律的公平公正构成了冲击和挑战。
But also makes the affiliated enterprises in bankruptcy, it is easy to implement a false bankruptcy and bankruptcy fraud and other illegal and harm minority shareholders, creditors, the interests and social public interests. 同时也使得关联企业在破产时,容易实施虚假破产和破产欺诈等违法行为,损害少数股东、债权人的利益和社会公共利益。
In practice, the parent company, through unfair affiliated transactions, such as affiliated guarantee, interest transmission and illegal lending between the parent and subsidiary company to transfer and occupy the property of the subsidiary company, harming the interests of the subsidiary company and its creditors. 在实践中,母公司常通过母子公司间的关联担保、利益输送、违法借贷等不公平关联交易转移、侵占子公司财产,损害子公司及其债权人利益。
When affiliated enterprise comes across bankruptcy, the existing legislation has appeared to be inadequate to deal with such problems as how to sort out the assets and how to fairly protect the interests of creditors. 在这样的关联企业破产时,我国已有的立法在如何理清各成员公司的资产及如何公平保护各债权人利益等问题上,已显得力不从心。
In the affiliated enterprises, due to the existence of association for corporate interests among the members of transportation and provide convenient conditions for the transfer. 在关联企业中,由于关联关系的存在,为企业成员之间进行利益输送和转移提供了便利条件。
For avoiding tax evasion between multinational affiliated enterprises, maintaining legitimate tax rights and interests, establishing fair and competitive market system, establishment of complete and effective legal standard is necessary. 为维护我国正当税收权益,建立公平竞争的市场体系,必须建立完备和有效的法律规范。
And then through typical case prove empirical results. Thus according to the results put forward perfect internal governance recommendations that effectively inhibit the behaviors of affiliated transactions of listed companies transfer benefits and interests of the occupation. 笔者进而通过典型案例分析进一步证明实证研究结果,并提出完善董事会治理,抑制上市公司利用关联交易进行利益输送和利益侵占行为的建议。