公司非法股份回购协议效力认定及法律效果  

The Validity Determination and Legal Effect of the Company's Illegal Share Repurchase Agreement

作　　者：唐心悦 黄丽红 TANG Xinyue;HUANG Lihong(Legal Service Center,Fujian Police College,Fuzhou Fujian 350007,China;Department of Law,Fujian Police College,Fuzhou Fujian 350007,China)

机构地区：[1]福建警察学院法律服务中心,福建福州350007 [2]福建警察学院法律系,福建福州350007

出　　处：《莆田学院学报》2023年第6期25-31,共7页Journal of putian University

基　　金：福建省社会科学基金项目(FJ2023BF051)。

摘　　要：鉴于《中华人民共和国公司法》第一百四十二条只规定了构成要件,缺乏对法律效果的规定,是一个不完全性法条,通过相关案例的检索发现司法裁判中更加强调法律责任的落实,法院对非法股份回购协议效力采取谨慎的“相对无效说”。理论上效力样态较为多元,但不能完全放在民法的合同框架中进行讨论;可通过对可撤销效力的吸纳来扩张效力样态,实现非法股份回购协议效力的民商合一。效力的不同将产生不同的法律效果和责任,非法股份回购协议被认定为有效或无效都有其相应的处理办法。In view of the fact that Article 142 of the Company Law of the People's Republic of China only stipulates the constituent elements and lacks provisions on legal effects,it is an incomplete article of the law.Through the retrieval of relevant cases,it is found that the implementation of legal liability is more emphasized in judicial decisions,and the court adopts a cautious"relative invalidity theory"on the validity of illegal share repurchase agreements.Theoretically,the forms of validity are more diverse,but they cannot be completely discussed in the contractual framework of civil law.The form of effectiveness can be expanded through the absorption of revocable effects,and the integration of civil and commercial enterprises in the effectiveness of illegal share repurchase agreements can be realized.Different effects will produce different legal effects and liabilities.There are corresponding measures for illegal share repurchase agreements to be recognized as valid or invalid.

关 键 词：非法股份回购 效力认定 法律效果 

分 类 号：D922.291.91[政治法律—经济法学]