公司非正当关联交易法律问题研究

发布时间：2018-10-07 18:57

【摘要】： 关联交易按性质区分为正当的关联交易和非正当的关联交易。正当的关联交易因为促进交易效率应当受到法律的保护,非正当关联交易由于关联方的不当控制,严重的损害了公司、中小股东、公司债权人的利益,影响了市场经济的健康、稳定、持续、有效发展,对国民经济的发展极为不利。因此需要加强监管。非正当关联交易是指处于控制地位的关联人滥用交易双方存在的控制和影响关系,违背公平、合法、诚实信用的民商法原则,从而损害交易对方或与交易对方有利益关系的其他非关联人(如少数股东、债权人等)的利益,损害正常的社会经济秩序,并最终危害社会整体经济利益的行为。首先,非正当关联交易可以从交易目的不正当、交易行为违反公平原则和交易结果的不正当三个方面为标准对其进行认定,并可从关联人的身份、交易内容、资产流转方向为标准进行不同的分类。其中按关联人的身份分为控制股东非正当关联交易和董事非正当关联交易具有重要的意义,这对于探讨非正当关联交易的民事责任具有重要的作用。其次,非正当关联交易一旦发生,将会对从属公司、中小股东、公司债权人产生不同的危害,关联人就应当承担民事责任。非正当关联交易的民事责任主要有股东会决议的撤销、非正当关联交易及其合同的撤销、损害赔偿和公司非正当关联交易所得的归入。从属公司、中小股东、公司债权人可以分别通过派生诉讼、直接诉讼、揭开公司面纱原则、衡平居次原则来维护各自的权利。
[Abstract]:Related party transaction is divided into proper related party transaction and illegitimate related party transaction according to its nature. The legitimate related party transaction should be protected by the law because of promoting the efficiency of the transaction. Due to the improper control of the related party, it seriously damages the interests of the company, the minority shareholders and the creditors of the company, and affects the health of the market economy. Stable, sustained and effective development is extremely unfavorable to the development of the national economy. There is therefore a need for stronger regulation. Illegitimate related party transaction refers to the abuse of the control and influence relationship between the two parties in a controlled position, which violates the principles of civil and commercial law of fairness, legality and good faith. Thus it damages the interests of the other party or other unrelated parties (such as minority shareholders, creditors, etc.), damages the normal social and economic order, and finally endangers the whole economic interests of the society. First of all, the improper related party transaction can be identified from three aspects: the purpose of the transaction is improper, the transaction behavior violates the principle of fairness and the result of the transaction is improper, and it can be identified from the identity of the related party and the content of the transaction. The direction of the circulation of assets is classified according to different criteria. According to the identity of related parties, it is of great significance to divide them into controlling shareholders' illegitimate related party transactions and directors' illegitimate related party transactions, which plays an important role in the discussion of civil liability of illegitimate related party transactions. Secondly, once the improper related party transaction occurs, it will cause different harm to the subordinate company, the minority shareholders and the creditors of the company, and the related party should bear the civil liability. The civil liability of illegitimate related party transaction mainly includes cancellation of shareholders' meeting resolution, cancellation of illegitimate related party transaction and its contract, compensation for damages and income from unjustified related party transaction. Subsidiary companies, minority shareholders and corporate creditors can protect their rights through derivative action, direct litigation, the principle of lifting the veil of the company, and the principle of equalization of subordination.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：D912.29

【引证文献】