不正当关联交易的民事责任问题研究

发布时间：2018-10-12 20:24

【摘要】： 不正当关联交易的民事责任是一种侵权民事责任,其责任形式除常见的补偿与赔偿外,还包括债权受偿居次,不得行使债权抵销权等不利益后果。不正当关联交易民事责任的追诉,靠现行的民商立法远远不够,而应健全我国《公司法》与《破产法》的相关制度,完善现行《公司法》中关于关联交易民事责任的相关条文。建议增加“深石原则”,使控制公司对从属公司所实施的不正当债权,在从属公司破产清算、重整或和解等重大资产变动而清偿债务时,不论其有无别除权或优先权,均应次于从属公司的其他债权人受清偿,并且不得行使债权抵销权。建议在《公司法》中设关联企业专章,就关联交易与关联企业进行集中规定,对不正当关联交易民事责任的认定要以客观标准为主,实行过错推定的归责方式,凡是关联人客观上利用了其控制股东、公司高管的身份实施了有悖公平交易的非公允关联交易,不管其主观上是否知情或有无过错,均应承担民事赔偿责任,对公司与公司债权人的损失应该承担补偿责任,对上市公司的中小股东的投资损失应该承担赔偿责任。但是如果关联人能举证证明自己与公司的交易遵循了正当的公司决策程序,而且是按照交易当时市场上的公平价值交易的除外。
[Abstract]:The civil liability of improper related party transaction is a kind of tort civil liability. In addition to the common compensation and compensation, the form of liability includes the second order of creditor's rights, the right of set-off of creditor's rights and other unbeneficial consequences. It is far from enough to rely on the current civil and commercial legislation for the prosecution of civil liability for improper related party transactions. Instead, we should perfect the relevant systems of the Company Law and bankruptcy Law in our country, and perfect the relevant provisions of the current Company Law on the civil liability of related party transactions. It is suggested that the "Deep Stone principle" be added to control the improper creditor's rights exercised by a company against a subordinate company, and that in the event of major asset changes such as bankruptcy, liquidation, reorganization or settlement of a subordinate company, whether or not it has a right of exception or priority, All of them shall be satisfied after the other creditors of the subordinate company and shall not exercise the right of set-off. It is suggested that a special chapter on affiliated enterprises should be set up in the Company Law to set up centralized regulations on related party transactions and related enterprises, that the identification of civil liability for improper related party transactions should be based on objective criteria, and that the mode of imputation of liability should be carried out on the basis of presumption of fault. All related parties who objectively use their controlling shareholders and executives of the company to carry out unfair related party transactions that are contrary to fair trading, regardless of whether they are subjectively informed or at fault, should bear civil liability for compensation. The loss of the company and its creditors should be compensated, and the investment loss of the minority shareholders of the listed company should be liable for compensation. But if the related party can prove that their transaction with the company followed a proper corporate decision-making process, and is trading according to the fair value of the market at the time of the transaction.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D923;D922.291.91

【相似文献】