【摘要】：勿庸置疑,關(guān)聯(lián)交易正充斥著世界市場的每一個角落,其范圍之廣、影響之大令人嘆為觀止。一方面,關(guān)聯(lián)交易在一定程度上使資源配置得到優(yōu)化,取得規(guī)模經(jīng)濟效益,有利于整個經(jīng)濟的發(fā)展;另一方面,控制企業(yè)可以利用從屬企業(yè)的獨立法人地位,即承擔(dān)有限責(zé)任的制度,以達(dá)到自己實現(xiàn)利益和規(guī)避風(fēng)險的目的。很顯然,這種行為是不合法的,它犧牲了從屬企業(yè)及其中小股東和債權(quán)人的利益,甚至國家的利益。本文就是從規(guī)制關(guān)聯(lián)交易,探討如何保護從屬企業(yè)的債權(quán)人的角度來展開論述。只有科學(xué)完備的法律制度設(shè)計才能讓關(guān)聯(lián)企業(yè)、關(guān)聯(lián)交易揚長避短,最大程度地發(fā)揮其正面效應(yīng)。 本文分為五部分。 本文第一部分是關(guān)聯(lián)交易中債權(quán)人利益保護問題的提出。其中分別闡述了關(guān)聯(lián)交易,尤其是不公平的關(guān)聯(lián)交易的產(chǎn)生、發(fā)展的過程中的三個重要因素;關(guān)聯(lián)交易中債權(quán)人利益損害的情形以及關(guān)聯(lián)交易中債權(quán)人利益保護的必要性和可能性。從問題的產(chǎn)生、發(fā)展和解決的意義等幾個方面循序漸進(jìn)地慢慢展開論述。 第二部分是關(guān)聯(lián)交易中債權(quán)人利益保護模式的比較。這部分是用比較分析的方法介紹了德國模式、英美模式和臺灣地區(qū)模式后,通過這三個具有特色的典型立法代表來說明其他國家對關(guān)聯(lián)交易中債權(quán)人利益是如何保護的。它們的立法經(jīng)驗和成功范例在不斷地給予我們啟發(fā),并值得我們批判性地吸收和學(xué)習(xí)。 第三部分是關(guān)聯(lián)交易中債權(quán)人保護在我國的立法狀況。這一部分是介紹關(guān)聯(lián)交易中債權(quán)人保護在我國的各種法律法規(guī)中的相關(guān)規(guī)定。尤其是在《公司法》上的相關(guān)法條,并就此評價相關(guān)法條反映出的立法上的進(jìn)步和仍需進(jìn)一步完善的地方。 第四部分是構(gòu)建關(guān)聯(lián)交易中債權(quán)人利益保護之立法框架的設(shè)想。首先介紹了總體思路,接著按照總體思路的精神指導(dǎo),分為明暗兩條線闡述設(shè)想。明線是按照時間順序,分別分為事前預(yù)防機制、事中管理機制和事后把關(guān)機制;暗線是按照合同型關(guān)聯(lián)企業(yè)和事實型關(guān)聯(lián)企業(yè)分別規(guī)制。 最后一部分是總結(jié)。眾所周之,隨著經(jīng)濟的進(jìn)一步國際化,企業(yè)集團、跨國公司將在市場經(jīng)濟中扮演越來越重要的角色,隨之而來的關(guān)聯(lián)交易在給市場帶來效率、效益的同時,也應(yīng)逐漸引起人們對它在立法規(guī)制層面的關(guān)注。本文就是立足中國的現(xiàn)實,希望能夠為關(guān)聯(lián)交易中債權(quán)人利益的保護提供一個較完善的制度框架。希望能夠?qū)ξ覈P(guān)聯(lián)交易中債權(quán)人利益保護提出一些有益的幫助。
[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.
【學(xué)位授予單位】：寧波大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：D912.29

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