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上市公司在关联交易中对公平原则的运用表现在形式上和实质上的公平。形式公平是一种手段,是上市公司关联交易达到实质公平的必要保障,体现为交易过程中一系列法律程序的建立。实质公平就是要使在关联交易中的各方实体利益分配均衡,没有对任何一方造成实质性的损害。上市公司关联交易是否公平还是得看是否是实质上的公平,体现为法律实施和目的。关联交易已成为目前我国完善公司制度及证券市场过程中一种亟待规范的现象,本文就此论述了上市公司关联交易中公平原则的运用。
The listed companies’ application of the principle of fairness in related party transactions is formal and substantive. Formal fairness is a kind of means, which is the necessary guarantee for the related transactions of listed companies to achieve substantial fairness, which is embodied in the establishment of a series of legal procedures in the transaction process. Substantive fairness means that the interests of all the entities in the connected transactions should be well distributed, with no substantive damage to either party. Whether listed companies related party transactions is fair or depends on whether it is substantially fair, reflected in law enforcement and purpose. Related party transactions have become a phenomenon to be regulated urgently in our country to perfect the corporate system and securities market. This article discusses the application of the principle of fairness in the related party transactions of listed companies.