关联企业相互转投资的法律规制

Investing to Each Other Between Affiliated Enterprises

最近几年关联企业在我国发展得极为迅速,相互转投资既是关联企业之间的市场资本运营的一种 手段,同时也带来了许多弊端,诸如,虚增资本,加强公司与公司之间的控制等等。现有公司法对此类问题的规定 明显存在缺陷。在剖析关联企业之间相互转投资的利弊,比较各国相关法律规定的基础上,对进一步完善我国公 司法的相关规定提出了若干建议。

The rapid developing of affiliated enterprises profit from the developing of the economy. When a corporate group invests to another company, the corporate group can decrease the risk of management and expand business scope. But, there will be a great deal of disadvantages during the investing. This paper analyses the advantage and disadvantage of investing to each other between affiliated enterprises. After comparing some o-verseas statutory rule, the last part of this paper tables some proposal to restrict...