浅议我国大陆地区关联企业公司法规制之完善——与我国台湾地区关联企业立法之比较视角

Discussion on Perfection of Legislation on Affiliated Companies in China's Mainland

虽然我国大陆地区《公司法》目前已做出新的修订,但通过与我国台湾地区关联企业立法的比较,发现大陆地区新修订相关立法中仍存在缺漏。针对于此,大陆地区公司法中应借鉴台湾地区立法体例单设"关联企业"专章,并明确界定关联企业,肯定关联企业法律地位及完善保护从属公司债权人和少数股东利益法律制度的立法建议。

Although Company Law in China's Mainland had been amended, but it has many omissions compared with related regulations in Taiwan Region. Therefore, Company Law in China's Mainland should learn from Chapter ＂Affiliated Companies＂ in related regulations in Taiwan Region, define it clearly, admit its legal status and certain the legislative proposals to improve the protections of subsidiaries＇s creditors and minority shareholders＇ interests.