关联交易下债权人保护制度研究

发布时间：2018-03-14 20:49

  本文选题：关联交易　切入点：债权人保护　出处：《华东政法大学》2010年硕士论文　论文类型：学位论文

【摘要】： 随着经济社会的发展,跨国公司和集团式公司发挥着越来越重要的作用,关联交易日益成为现实经济运行中普遍存在的现象。关联交易本身是一个中性概念,并不贴有“公平”或“不公平”的标签;有研究表明适当的关联交易具有降低企业成本,实现规模效益,整合企业资源,最大限度提高企业竞争的作用。但不能忽视的是,因关联交易而引发的债权人的债权无法实现的问题日益严重,侵害了债权人的权益。 债权人利益的保护不仅关系到其自身利益,还关系到公司的持续发展,以及整个市场的交易安全,是公司法中需要讨论的重要课题。我国现行公司法中有不少体现保护股东利益理念的规定,但是关于保护债权人的规定几乎是一片空白。公平、正义从来都是法律应当积极追求的目标,因此,深刻认识到我国相关法律关于关联交易下债权人保护的立法不足,完善债权人保护的法律体系,在当前的立法任务中尤显急迫。鉴于关联交易涉及诸多部门法,实难一一详尽分析其中各法对债权人的保护,本文着重从公司法的角度出发,研究公司法规制下因关联交易引发的债权人的保护问题。 本论文的论述分三个部分展开。 第一部分主要介绍了关联交易的界定及利益分析。首先分析了关联交易的定义。理论界对关联交易定义的争议主要集中两点:一是关联交易的定义是应采概括式定义还是列举式定义?二是多个部门法对于关联交易行为均有规制,是应该根据关联交易的“质”的特征给出一个统一的定义,还是按照各个部门法调整对象的不同分别定义?本文针对这两个争议,建议关联交易的定义应采用概括兼列举式,并以各部门法调整对象的不同,在把握关联交易本质的基础下,定义各部门适用的外涵。其次,以债权人为视角分析了关联交易下的利益博弈。分别从利益的冲突和利益的平衡两个方面进行了利益分析。 第二部分是关于关联交易下债权人保护的理论与实践研究。首先着重介绍并分析对我国有借鉴意义的国外有关理论,如“不妨碍原则”、“揭开公司面纱原则”、“深石原则”、“实质合并原则”等。并通过研究分析上述理论,进一步指出这些理论对我国债权人保护相关制度建设的借鉴意义。其次概括了实践中关联交易损害债权人的主要表现方式,包括资产混同、虚假买卖和违规担保等,为第三部分针对性地提出若干完善建议作出理论铺垫。 论文最后一部分分析了我国关联交易下债权人保护的公司法立法现状,并提出了若干完善建议。笔者从立法现状入手,首先指出当前立法体系的不足及相应法律规定的缺失;并提出关联交易下债权人保护的法律设想,即以法人的整个成立过程为线索,分别从“法人设立阶段”,“法人存续阶段”,以及“法人破产清算阶段”为划分标准,按照各个阶段的不同特点,提出相应的法律对策。
[Abstract]:With the development of society and economy, multinational companies and group companies play an increasingly important role, related transactions increasingly becoming ubiquitous phenomenon. The economic operation of the related party transaction is a neutral concept, not a "fair" or "unfair" label; studies have shown that with appropriate related transactions reduce the cost of enterprise, achieve economies of scale, integration of enterprise resources, to maximize the enterprise competition. But it can not be ignored is that caused by related transaction of creditor's rights cannot be realized by the increasingly serious problem, infringement of creditor's rights and interests.
The protection of the interests of creditors not only related to their own interests, but also related to the sustainable development of the company, and the whole market transaction security is an important issue to be discussed in the company law. There are a lot of embodies the protection of the interests of shareholders the concept of China's current provisions of the company law, but the provisions on the protection of creditors is almost a blank. Fairness, justice is always the law should actively pursue the goal, therefore, a profound understanding of China's relevant laws about the lack of protection of creditors in related transaction legislation, improve the legal system to protect the creditors in the task in the current legislation is particularly urgent. In view of related transactions involving many departments, it is difficult to 11 detailed analysis of the various law on the protection of creditors, this article from the company's point of view, the problem on protection of company law under the associated transaction of creditors.
This thesis is divided into three parts.
The first part introduces the definition and analysis of benefits associated with the transaction. First analyzes the definition of related party transactions. Definitions for transactions, the dispute focused two points: one is the definition of related party transactions should adopt the general definition is listed or defined? Two is a number of departments for related transactions have regulation, is according to the related transactions "quality" features to give a unified definition, or in accordance with the adjustment object of various departments were defined? In order to solve the two disputes, definition of related transactions should be summarized and listed, and to adjust the object of each department law, based on grasping the nature of related party transaction under the by-pass for the definition of various departments. Secondly, from the perspective of the interests of creditors in the analysis of game related transaction. From two aspects of conflict and the balance of interests The benefit analysis.
The second part is about the study on the theory and practice of creditor protection related transaction. Firstly introduces and analysis the relevant foreign theory of great significance to our country, such as "without prejudice" principle, the principle of piercing the corporate veil "," Deep Rock Doctrine "," substantive consolidation doctrine ". And through the analysis of the above theory. Further pointed out the significance of these theories on China's creditor protection system construction. Then it summarizes the main forms of practice related transactions creditors, including assets, sale of false and illegal guarantee, for the third part of the paper puts forward some suggestions to make theoretical groundwork.
璁烘枃鏈，

本文编号：1612838