我国企业间借款合同的法律效力认定

发布时间：2018-02-06 03:43

本文关键词： 企业间借款合同法律效力有效合同契约自由原则　出处：《西南政法大学》2011年硕士论文　论文类型：学位论文

【摘要】：随着我国市场经济的发展,原有单一的融资渠道已经不能满足社会发展的需要,大量的企业为了融集资金,采取了企业间相互借款的行为。对于企业间借款合同的法律效力,现行法律虽无明文规定属于无效合同,但在实践中,法院经常适用《合同法》第五十二条第(五)项的规定判决企业间借款合同无效。承认企业间借款合同的有效性,变更不合理的法律法规,对我国市场经济的发展,乃至对我国法治建设而言,都具有重大的意义。本文将通过对企业间借款合同的法律效力的分析,来论证企业间借款合同为有效合同,并对健全法律法规来规范企业间借款合同提出建议。本文除引言、结语外,共分五个部分。第一部分,企业间借款合同的概述。一是介绍企业间借款合同的概念和特征,使之与自然人之间的民间借款合同、自然人与金融机构之间,以及企业与金融机构之间的借款合同相区别。二是介绍企业间借款合同的种类。企业间借款合同包括直接以借款合同形式体现的、以非借款合同形式体现的变相借款合同这两大类。第二部分,介绍企业间借款合同的法律认定。第一,现行法律法规对借款合同出借方的主体范围规定。从《经济合同法》到《贷款通则》,到最高院的《关于贯彻执行〈中华人民共和国民法通则〉若干问题的意见》,再到《合同法》,我国对出借方的主体范围认定逐步扩大,现在我国可以从事金融借款业务的主体有国有四大商业银行、地方商业银行、外资及中外合资银行、农村合作银行、小额贷款公司,以及在法律法规框架内并经政府批准的一些基金会,当然还有自然人,但并不包括非金融企业。第二,我国现行法律法规对企业间借款合同的规定。现行的法律法规,对企业间的借款合同的效力有着不同的认知。《公司法》是承认公司法人之间的借款行为,《合同法》对企业间借款合同的效力未做规定,而其他规范性文件中,对于企业间借款合同的效力也是有支持,有否定的。第三,两大法系关于企业间借款合同效力的比较。无论是大陆法系国家还是英美法系国家,对企业之间,尤其是公司间的借款并未采取一概否定的态度,而是对企业间的借款行为设置了条件。第四,实践中司法机关对企业间借款合同的处理。实践中法院一致判决企业间借款合同无效,但对于支付利息的请求,一般不予支持,甚至有法院判决收缴利息。第三部分,论证企业间借款合同应为有效合同。一是因为这是契约自由原则在企业间借款合同效力中的体现,企业间在公平、自愿的前提下签订的借款合同,应当受到法律保护。二是因为企业间借款合同不属于《合同法》第五十二条规定的情形,签订借款合同的行为没有损害社会公共利益,也没有违反法律、行政法规的强制性规定,不属于无效合同的范畴。第四部分,阐述认定企业间借款合同效力的法律意义。认定企业间的借款合同效力有利于体现我国《合同法》所规定的合同自由原则。第五部分,对规范企业间借款合同的建议。一是加强立法层面的改革。在借鉴他国的成功经验及法规政策的基础上,逐步放开企业间借款行为的禁止性规定,量化标准,规范法律准入门槛,完善企业信用体系,制定和完善相关法律法规和规章。二是强化政府的改革和管理力度。政府要设立企业间借款合同登记机关,规范企业间的借款行为,并对必要的合同进行审批,同时要加快金融体制改革,尤其是企业间金融体制改革的步伐。三是改革商业银行的经营理念,即改革市场营销观念,成立信用中介管理公司,提供必要的法律咨询。四是阐述需要注意的几个问题。首先是上市公司的相关管理问题,如何防止大股东将上市公司当提款机;其次是防止企业尤其是关联企业利用企业间借款行为避税。
[Abstract]:With the development of market economy in China, the original single financing channel has been unable to meet the needs of social development, a large number of enterprises to raise capital, take the inter enterprise loan behavior. For the legal effect of inter enterprise loan contracts, although the current law stipulates that the contract is void, but in practice, the court often the application of the "contract law" article fifty-second (five) the provisions of the judgment of inter enterprise loan contract is invalid. The validity of that inter enterprise loan contract, change the unreasonable laws and regulations, the development of China's market economy, but to the legal construction of China, is of great significance. This paper will be based on inter enterprise loan contract legal analysis, to demonstrate the inter enterprise loan contract is effective, and to perfect the laws and regulations to regulate the inter enterprise loan contract proposed. Besides the introduction and conclusion, a total of It is divided into five parts.
The first part, an overview of inter enterprise loan contracts. One is to introduce the concept and characteristics of loan contracts between enterprises, between the people and nature of the private loan contract between individuals and financial institutions, as well as between enterprises and financial institutions, the loan contract phase difference. The two is to introduce the inter enterprise loan contract enterprise type. Between the loan contract including direct loan contract in the form of the form to reflect the non loan contract in the loan contract in these two categories.
The second part introduces the inter enterprise loan contract legal identification. First, the existing laws and regulations on the provisions of the borrower loan contract scope of the main body of the economic contract law. From the < > and < > to the general loan, the Supreme Court "on the implementation of the" People's Republic of China general principles of the civil law problems of opinions, to "Contract Law >, China on lenders have gradually expanded the scope of the subject, the four major state-owned commercial banks in China can now subject to engage in financial business borrowers, local commercial banks, foreign capital and joint venture banks, rural cooperative banks, small loan companies, and in the framework of laws and regulations and some funds approved by the government. Of course, there is a natural person, but does not include non financial enterprises. In second, China's current laws and regulations on inter enterprise loan contract. The existing laws and regulations, on the effect of inter enterprise loan contract has not With the cognitive. Company Law > is admitted borrowing between corporate, contract law > < on the effect of inter enterprise loan contract is not required, and other normative documents, there is support for the effectiveness of inter enterprise loan contract, with No. third, second legal systems on the effectiveness of loan contract between enterprises compared. Whether civil law countries or the common law countries, the enterprises, especially the inter company loan did not take all the negative attitude, but for the inter enterprise loan set the conditions. Fourth, judicial practice of loan contract between enterprises. In the practice of court verdict of inter enterprise loan contracts invalid, but the request for payment of interest, generally do not support, even the court collection of interest.
The third part demonstrates that inter enterprise loan contracts shall be valid. One is because this is the principle of freedom of contract in the contract of borrowing between enterprises, between enterprises in a fair, voluntary premise signed loan contract, shall be protected by law. The two is that inter enterprise loan contract does not belong to the "contract law" the provisions of article fifty-second, signed a loan contract does not impair the public interest, there is no violation of the law, the mandatory provisions of administrative regulations, does not belong to the scope of the invalid contract.
The fourth part expounds the legal significance of identifying the effectiveness of inter enterprise loan contract. It is helpful to identify the principle of freedom of contract stipulated in the contract law.
The fifth part, on the regulation of inter enterprise loan contract proposal. One is to strengthen the reform of the legislation. On the basis of the successful experience of other countries and the regulations and policies, prohibitions, quantitative criteria for gradual liberalization of inter enterprise loan behavior, regulate the legal entry, improve the credit system of enterprises, establish and perfect the relevant laws the regulations and rules. The two is to strengthen the government's reform and management. The government should set up inter enterprise loan contract registration authority to regulate inter enterprise loan, and necessary for approval of the contract, at the same time to speed up the reform of the financial system, especially the reform of enterprise financial system pace. The three is the reform of commercial banks the concept, namely the reform of the marketing concept, the establishment of credit intermediary management company, to provide the necessary legal advice. The four is to explain several issues. The first is related to management of listed companies How to prevent the large shareholders to be a cash machine for the listed companies, and the second is to prevent the enterprises, especially the related enterprises, from using the inter enterprise borrowing behavior to avoid tax.

【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D923.6

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