摘要
证监会、银监会联合发布的《关于规范上市公司对外担保行为的通知》,对证监会以前发布的一系列涉及上市公司担保的规定作出了修改。该文件与新《公司法》所确立的原则保持一致,也是《国务院批转证监会关于提高上市公司质量意见的通知》中有关规定的细化,同时适应了近几年来形势的变化。本文对上市公司对外担保涉及的相关法律问题进行了系统梳理,以期能为规范上市公司担保行为提供参考。
Notice on External Security by Listed Companies jointly promulgated by CSRC and CBRC replaced relevant provisions previously stipulated by CSRC as official rules to guide external security by listed companies.This decree,in line with new PRC Company Law and market changes over these years,put in implementation details relating to State Council Notice Forwarded to CSRC on Improving Quality of Listed Companies.This paper reviews relevant legal issues on external security by listed companies in hope to provide for useful reference.
出处
《证券市场导报》
CSSCI
北大核心
2006年第3期19-23,共5页
Securities Market Herald
关键词
上市公司
对外担保
法律责任
公司监管
listed companies
external security
legal duty
company regulation