关联公司之间关联行为的法律规制

On the legal Regulation of Affiliates Actions among Affiliates Companies

关联公司之间的关联行为指关联公司结构中各成员公司及它们的利害关系人之间因关联关系存在而发生的各种行为。关联行为应以控制力的运用为披露标准 ,披露内容包括关系报告书、合并营业报告书和合并财务报告书。关联行为的法律责任包括公司相互之间及其与股东之间的内部责任和公司与其债权人之间的外部责任。我国应及早修订《公司法》,对关联公司之间的关联行为进行法律规制。

Affiliate actions among affiliate companies refers to vario us behaviors occurred owing to the existence of affiliate connections among member companies and their interested parties in the affiliate companies' structure. The disclosure standard of affiliate actions should be the exercise of the controlling power, and the disclosing contents include the affiliate report, joint business report and joint account report. The legal liabilities of affiliate actions include the internal liabilities among companies and their shareholders and the external liabilities between companies and their creditors. Our country should revise company law as soon as possible to regulate the affiliate actions among affiliate companies.