非公允关联交易中的公司债权人保护  

The Company Creditor Protection sunder Non-Fair Connected Transaction

作　　者：陈树鹏[1] 

机构地区：[1]广东省委党校法学部

出　　处：《中国青年科技》2008年第9期38-41,共4页China Youth Science and Technology

摘　　要：关联交易因其自身特点本应成为有利于企业内部化、节省交易时间、降低交易费用、提高公司运营效率、获取规模经济效益等的有效手段。然而，以不对价为基础的非公允关联交易，严重损害了债权人的利益。非公允关联交易损害债权人利益有几种表现形式，要解决好关联交易当中的债权人保护问题，应该建立良好的关联交易会计审计制度以及完善公司治理结构，平衡市场主体之间的利益，保证公司在市场经济当中的健康发展。The connected transaction, based on its characteristics, suppose to be the effective approach for enterprise internalization and to save the transaction time, lower transaction costs and improve operating efficiency, and also to obtain economies of scale, etc. However, the appear of non-fair connected transaction has interests of the fair connected seriously harm the creditors. The nontransactions harm the interests of the creditors has several form of expressions. To solve theses problems, it supposes to establish a good transaction audit system and improve the corporate governance structure balance between the interests of market players to ensure that companies in a market economy developing healthily

关 键 词：关联交易 非公允关联交易 公司债权人保护制度 公司法人人格否认制度 

分 类 号：F279.21[经济管理—企业管理] D923.6[经济管理—国民经济]