中国企业跨国并购法律风险与防范探微

发布时间：2018-05-19 20:06

本文选题：中国企业 + 跨国并购　；参考：《南京财经大学》2011年硕士论文

【摘要】：2011年是“十二五”规划的开局之年，开局年之成败关涉未来四年我国经济发展质量高与低。“十二五”规划在“十一五”的规划基础上，突出了新时期“走出去”战略的重要性，夯实了“走出去”战略政策，并更加坚定的支持降低各种风险及构建和完善防范相关风险体系。此处风险中的一个重要表现为法律风险，“走出去”战略的一个重要有机组成部分为跨国并购，但现阶段我国在防范法律风险方面出台的法律法规明显不足，同时，企业对预防法律风险重视不够，二者因素造成中国境内企业近年来跨国并购频频以失败告终的恶果，因此，如何有效的支持我国企业“走出去”，并在企业和国家层面上化解海外并购时遭遇的法律风险，是摆在我国面前的一大难题。鉴于此，本文将从以下几方面着手就我国企业跨国并购法律风险防范研究进行剖析：首先，本文从跨国并购“走出去”战略的基本问题着手，介绍跨国并购的涵义及其理论渊源，总结中国企业跨国并购的现实选择和特点，进而对中国企业跨国并购法律风险的概念界定、类型及成因进行分析。其次，在“十二五”规划的开局之年和后金融危机大背景下，结合世界主要经济国家的海外投资立法发展状况，进一步分析我国海外投资立法的现状，从而发现我国海外投资立法的不足之处，其中包括融资渠道单一问题、外汇管制问题、海外投资服务机制问题、保险机制问题等，最终得出上述法律问题如果处理不当会极大的阻碍我国企业成功的开展跨国并购。最后，结合我国当前的实际情况，并且借鉴欧美等国的现有成熟经验，，就我国跨国投资法律风险防范立法提出相关建议，具体涉及构建统一的对外投资并购法律制度、改革和健全跨国并购管理机制、完善外汇和金融管理制度、制定投资税收优惠立法、双边和多边投资立法等，此外，从企业微观层面也提出了一些法律风险防范建议，包括并购前重视尽职调查、重视知识产权及有效利用现有救济机制化解法律风险。
[Abstract]:The year 2011 is the opening year of the 12th Five-Year Plan. The success or failure of the opening year is related to the high and low quality of China's economic development in the next four years. On the basis of the 11th Five-Year Plan, the "12th Five-Year Plan" highlights the importance of the "going out" strategy in the new period and solidifies the "going out" strategic policy. And more firmly support the reduction of various risks and build and improve the risk prevention system. An important part of the risk here is the legal risk. An important part of the "going out" strategy is cross-border mergers and acquisitions. However, at the present stage, the laws and regulations on the prevention of legal risks in our country are obviously inadequate, and at the same time, Enterprises do not pay enough attention to the prevention of legal risks. The two factors result in the failure of cross-border mergers and acquisitions in China in recent years. Therefore, how to effectively support Chinese enterprises to "go out"? It is a difficult problem for our country to resolve the legal risks encountered in overseas mergers and acquisitions at the enterprise and national level. In view of this, this article will proceed from the following several aspects to carry on the analysis to our country enterprise transnational merger legal risk prevention research: First of all, this paper begins with the basic problems of "going out" strategy of transnational M & A, introduces the meaning and theoretical origin of cross-border M & A, and summarizes the realistic choice and characteristics of transnational M & A of Chinese enterprises. Then the definition, types and causes of legal risk of transnational M & A of Chinese enterprises are analyzed. Secondly, against the background of the opening year of the 12th Five-Year Plan and the post-financial crisis, and in the light of the development of overseas investment legislation in major economic countries of the world, we further analyze the current situation of our country's overseas investment legislation. In order to find out the shortcomings of our country's overseas investment legislation, including the financing channel single problem, the foreign exchange control problem, the overseas investment service mechanism question, the insurance mechanism question and so on. Finally, the conclusion that the above legal problems if handled improperly will greatly hinder the successful development of cross-border mergers and acquisitions. Finally, combining the current situation of our country, and drawing lessons from the existing mature experience of Europe and the United States and other countries, this paper puts forward some relevant suggestions on the legislation of legal risk prevention of transnational investment in China, which specifically involves the construction of a unified legal system of mergers and acquisitions of foreign investment. To reform and improve the management mechanism of cross-border mergers and acquisitions, to improve the foreign exchange and financial management system, to formulate preferential legislation on investment taxation, and to legislate on bilateral and multilateral investment. In addition, some suggestions on preventing legal risks are also put forward at the micro level of enterprises. It includes paying attention to due diligence, intellectual property rights and effective use of existing relief mechanisms to resolve legal risks before mergers and acquisitions.
【学位授予单位】：南京财经大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D996.4;D922.295;F271

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