上市公司对外担保的立法缺陷及其补救

发布时间：2018-01-23 14:49

本文关键词： 上市公司《公司法》对外担保行为提供担保担保公司上市规则立法缺陷信息披露上市公司董事《证券法》　出处：《法学》2002年07期 　论文类型：期刊论文

【摘要】：《公司法》就上市公司对外担保行为的规则存在着一定的缺陷。首先,公司对外担保行为的实施无任何限制条件,常导致上市公司以其资产对外滥设担保行为;其次,严格禁止上市公司对公司股东债务的担保,不利于企业集团的产生和发展,其合理性值得怀疑;再次,上市公司作为信息披露的义务主体,在涉及对外担保之时,在何种情形下需要披露信息以及披露哪些信息等问题立法上不甚清楚。
[Abstract]:The Company Law has some defects on the rules of the external guarantee behavior of listed companies. Firstly, there are no restrictions on the implementation of the external guarantee behavior of the listed companies, which often leads to the overuse of the guarantee behavior of the listed companies with their assets. Secondly, the strict prohibition of listed companies to the company shareholders debt guarantee, is not conducive to the emergence and development of enterprise groups, its rationality is doubtful; Thirdly, as the subject of information disclosure, it is not clear in the legislation that the listed company should disclose the information and what information should be disclosed when it comes to the external guarantee.
【作者单位】：苏州大学法学院
【分类号】：D922.291.91
【正文快照】： 一、问题的提出在中国的证券市场上，频频出现上市公司以其资产为股东或其他人的债务进行担保的现象，并且这种担保的数额往往高得惊人。①从本质上看，，上市公司的对外担保是以上市公司自身的无形资产即公司的信誉形成的或有负责，一旦被担保人无法偿还或故意不偿还到期债务

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