摘要
根据2023年最新修订的《公司法》第15条规定,公司担保主要是由公司董事会或股东会对担保进行实质性审查,即公司的内部审查,而债权人也应当承担公司担保的外部审查义务,对担保合同进行形式审查、合理审查。从而公司内外共同协调,分配担保中的权利义务,并且按照过错承担相应责任,促进公司担保双向审查机制的有效设立,完善公司担保的审查机制。
According to the provisions of Article 15 of the latest revised Company Law in 2023,the company guarantee is mainly subject to substantive review of the guarantee by the board of directors or shareholders’meeting of the company,such as the internal review of the company.And the creditor should also assume the obligation of external review of the company’s guarantee,and conduct a formal and reasonable review of the guarantee contract.Thus,the company enhances internal and external coordination,distribution of rights and obligations in the guarantee,and in accordance with the fault to bear the corresponding responsibility,to promote the effective establishment of the two-way review mechanism of the company’s guarantee,and improve the review mechanism of the company’s guarantee.
作者
蔡文琦
Cai Wenqi(School of Journalism and Grammar,Wuchang Shouyi College,Wuhan Hubei 430064,China)
出处
《襄阳职业技术学院学报》
2024年第5期131-135,共5页
Journal of Xiangyang Polytechnic
关键词
公司担保
内部审查
外部审查
形式审查
合理审查
双向审查机制
corporate guarantee
internal review
external review
formal review
reasonable review
twoway review mechanism