上市公司关联担保研究

发布时间：2018-06-22 20:19

本文选题：上市公司关联担保 + 关联交易　；参考：《山西大学》2011年硕士论文

【摘要】：2006年实施的《公司法》和《证券法》对公司关联担保进行了较为详细的修改,证监会也出台了与之相配套的新规章,对上市公司关联担保的规制有着积极意义。但是上述法律规定主要是站在一般公司关联担保角度所做的规定,而而对上市公司特殊治理来说,相关特别规定就只有《公司法》122、125条做了概括的规定,致使上市公司恶意关联担保容易操作,规制捉襟见J肘、很难凑效,我国上市公司关联担保纠纷的诸多问题集中出现。现行立法无法解决上市公司违规关联担保的危害、以及应对司法实践的需要。针对这些新问题,我国应借鉴国外相关立法经验来完善上市公司关联担保,应对上市公司关联担保在公司法中作出专门系统的规制。规制主要的重点应放在界定关联交易、公司治理决策程序、上市公司关联担保信息强制披露制度的配套衔接上,同时还应完善对上市公司关联担保在担保法中的相关配套规制。本文主要内容有四部分。第一部分：“上市公司关联担保概述”。厘清上市公司关联担保的般理论概念和表现形式,疏理上市公司关联担保节约交易成本的合理性,重点分析了上市公司关联担保在公司法人人格否认制度、担保制度、上市公司治理决策程序等方而的投机性；第二部分：“上市公司关联担保法律规制的国外立借鉴”。介绍了世界先进国家关于上市公司关联担保的法律规制,分析了国外立法经验对我国立法的启示意义。第三部分：“我国现行上市公司关联担保立法困局”。盘点我国法律有关上市公司关联担保的法律的缺陷,重点分析了相关上市公司关联担保公司内部治理的决策程序、《证券法》上的信息披露制度、违规担保收益的归入权、《担保法》的连环担保和超额恶意担保以及其他相关配套规制的相互割裂以及司法实践混乱的表现；第四部分：“上市公司关联担保配套规制的完善建议”。从对《公司法》的上市公司关联担保的规制作出专门规定、对关联担保相关概念进行准确的法律界定、增强法人人格否认制度的可操作性、专门引进深石原则、完善公司高管信义义务制度、公司内部治理决策程序、完善上市公司关联担保的法律责任以及相关证券法和担保法的配套规制以等八个力面,提出了上市公司关联担保的完善建议。
[Abstract]:The Company Law and the Securities Law implemented in 2006 have made more detailed amendments to the related guarantee of the company, and the Securities Regulatory Commission has also issued the corresponding new regulations, which is of positive significance to the regulation of the related guarantee of the listed company. However, the above legal provisions are mainly those made from the perspective of the general company's related guarantee, while for the special governance of listed companies, only the relevant special provisions are made in the general provisions of Article 122125 of the Company Law. As a result, the malicious related guarantee of listed companies is easy to operate, the regulation can see J elbow, it is difficult to get results, and many problems in the related guarantee disputes of listed companies in China are concentrated. The current legislation can not solve the harm of illegal related guarantee of listed companies, as well as the need of judicial practice. In view of these new problems, our country should draw lessons from the relevant legislative experience of foreign countries to perfect the related guarantee of listed companies, and make special and systematic regulation on the related guarantee of listed companies in the company law. The main focus of regulation should be on defining related party transactions, corporate governance decision-making procedures and the supporting link of mandatory disclosure system of related party guarantee information of listed companies. At the same time, we should improve the relevant supporting regulation of related guarantee in the law of guarantee. There are four parts in this paper. The first part: an overview of the related guarantee of listed companies. This paper clarifies the general theory concept and expression form of related party guarantee of listed company, discourses the rationality of saving transaction cost of related guarantee of listed company, and analyzes emphatically the system of disavowal of corporate personality and guarantee system of related guarantee of listed company. The second part: the foreign reference of the related guarantee legal regulation of the listed company. This paper introduces the legal regulation of the related guarantee of listed companies in advanced countries in the world, and analyzes the significance of foreign legislative experience to the legislation of our country. The third part: China's current listed companies related to guarantee legislation difficulties. Taking stock of the defects of the law on the related guarantee of listed companies in our country, this paper mainly analyzes the decision-making procedure of the internal governance of the associated guarantee companies of the relevant listed companies, and the information disclosure system in the Securities Law. The relegation of the illegal guarantee proceeds, the serial guarantee and the excessive malicious guarantee of the "guarantee Law", as well as the separation of other relevant supporting regulations and the confusion of judicial practice; The fourth part: the suggestion to perfect the related guarantee system of listed company. From the regulation of the related guarantee of listed companies in Company Law, the relevant concepts of related guarantee are defined accurately, the maneuverability of the system of denial of personality of legal person is enhanced, and the principle of deep stone is introduced. Perfecting the system of company executives' fiduciary obligation, the internal corporate governance decision-making procedure, the legal responsibility of the related guarantee of listed companies, and the supporting regulations of the relevant securities law and guarantee law are eight aspects. Put forward the listed company related guarantee perfect suggestion.
【学位授予单位】：山西大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91;D922.287

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