关联交易中债权人保护之立法完善

发布时间：2018-11-09 21:09

【摘要】：勿庸置疑,关联交易正充斥着世界市场的每一个角落,其范围之广、影响之大令人叹为观止。一方面,关联交易在一定程度上使资源配置得到优化,取得规模经济效益,有利于整个经济的发展;另一方面,控制企业可以利用从属企业的独立法人地位,即承担有限责任的制度,以达到自己实现利益和规避风险的目的。很显然,这种行为是不合法的,它牺牲了从属企业及其中小股东和债权人的利益,甚至国家的利益。本文就是从规制关联交易,探讨如何保护从属企业的债权人的角度来展开论述。只有科学完备的法律制度设计才能让关联企业、关联交易扬长避短,最大程度地发挥其正面效应。本文分为五部分。本文第一部分是关联交易中债权人利益保护问题的提出。其中分别阐述了关联交易,尤其是不公平的关联交易的产生、发展的过程中的三个重要因素;关联交易中债权人利益损害的情形以及关联交易中债权人利益保护的必要性和可能性。从问题的产生、发展和解决的意义等几个方面循序渐进地慢慢展开论述。第二部分是关联交易中债权人利益保护模式的比较。这部分是用比较分析的方法介绍了德国模式、英美模式和台湾地区模式后,通过这三个具有特色的典型立法代表来说明其他国家对关联交易中债权人利益是如何保护的。它们的立法经验和成功范例在不断地给予我们启发,并值得我们批判性地吸收和学习。第三部分是关联交易中债权人保护在我国的立法状况。这一部分是介绍关联交易中债权人保护在我国的各种法律法规中的相关规定。尤其是在《公司法》上的相关法条,并就此评价相关法条反映出的立法上的进步和仍需进一步完善的地方。第四部分是构建关联交易中债权人利益保护之立法框架的设想。首先介绍了总体思路,接着按照总体思路的精神指导,分为明暗两条线阐述设想。明线是按照时间顺序,分别分为事前预防机制、事中管理机制和事后把关机制;暗线是按照合同型关联企业和事实型关联企业分别规制。最后一部分是总结。众所周之,随着经济的进一步国际化,企业集团、跨国公司将在市场经济中扮演越来越重要的角色,随之而来的关联交易在给市场带来效率、效益的同时,也应逐渐引起人们对它在立法规制层面的关注。本文就是立足中国的现实,希望能够为关联交易中债权人利益的保护提供一个较完善的制度框架。希望能够对我国关联交易中债权人利益保护提出一些有益的帮助。
[Abstract]:There is no doubt that related-party transactions are flooding every corner of the world market, and their scope and impact are breathtaking. On the one hand, related party transactions to a certain extent optimize the allocation of resources, achieve economies of scale, conducive to the development of the entire economy; On the other hand, the controlling enterprises can take advantage of the independent legal person status of subordinate enterprises, that is, the system of undertaking limited liability, in order to achieve their own interests and avoid risks. Obviously, this behavior is illegal, it sacrifices the interests of affiliated enterprises, their minority shareholders and creditors, and even the interests of the state. This paper discusses how to protect the creditors of subordinate enterprises from the perspective of regulating related party transactions. Only a scientific and complete legal system design can let affiliated enterprises, related party transactions to maximize its positive effects. This paper is divided into five parts. The first part of this paper is about the protection of creditor's interests in related party transactions. There are three important factors in the process of the development of the related party transaction, especially the unfair related party transaction. The situation of creditor's interest damage in related party transaction and the necessity and possibility of creditor's interest protection in related party transaction. From the emergence of the problem, the significance of development and solution, etc. The second part is the comparison of creditor's interest protection mode in related party transaction. This part introduces the German model, the Anglo-American model and the Taiwan model by means of comparative analysis, and explains how other countries protect the interests of creditors in related party transactions through these three typical legislative representatives. Their legislative experience and success stories constantly enlighten us and deserve to be critically assimilated and learned. The third part is the legislative situation of creditor protection in related party transactions. This part is to introduce the related provisions of creditor protection in various laws and regulations of our country. Especially the relevant articles in the Company Law, and then evaluate the legislative progress reflected in the relevant articles and the areas that need to be further improved. The fourth part is the idea of constructing the legislative framework of creditor's interest protection in related party transactions. First introduced the overall thinking, then according to the spirit of the overall thinking, divided into two lines of light and dark ideas. According to the time order, the open line is divided into the preventive mechanism, the management mechanism and the post-check mechanism, while the dark line is regulated according to the contract associated enterprise and the factual affiliated enterprise respectively. The last part is a summary. As we all know, with the further internationalization of the economy, enterprise groups and multinational corporations will play an increasingly important role in the market economy, and the associated transactions will bring efficiency and benefit to the market at the same time. It should also gradually arouse people's attention on the level of legislative regulation. This paper is based on the reality of China, hoping to provide a more perfect institutional framework for the protection of the interests of creditors in related party transactions. The author hopes to provide some useful help for the protection of creditor's interests in related party transactions in our country.
【学位授予单位】：宁波大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D912.29

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