我国并购法规中的基础性规定及其检讨——公司法和证券法上的视角  

Elementary Regulation and Review on China's M&A Laws and Regulations

作　　者：汤欣[1] 

机构地区：[1]清华大学法学院,北京100084

出　　处：《证券市场导报》2009年第11期4-11,共8页Securities Market Herald

摘　　要：国内公司法、证券法等立法层面适用于并购的基础性规定相当欠缺,现行规范中的具体条文多见值得检讨之处,而上市公司实践中则缺少一些国外发达市场上常见的并购途径,由此需要进行法规的修改和补充。本文主要从企业组织法的角度,分析现有的公司并购规范及其不足,介绍国外的立法与实践,以期为我国未来的并购法制建设提供参考。There is lack of elementary regulation on M＆A which is based on Chinese legislation in ＂Company Law＂ and ＂Securities Law＂ . The specific clauses in existing standard need to be reviewed, furthermore, the practice of our listed companies is short of employing common M＆A methods in developed countries. Therefore, the laws and regulations need to be revised and supplemented. From the corporate organization law perspective, this paper analyzes current corporate M＆A standard and its deficiencies, introduces overseas legislation and practice, and provides a reference to China＇ s M＆A legal system development.

关 键 词：公司并购 公司重组 并购法律 并购立法 

分 类 号：F271[经济管理—企业管理] D922.287[经济管理—国民经济]