本文選題：上市公司　切入點(diǎn)：對外擔(dān)保　出處：《江西財經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國市場經(jīng)濟(jì)的發(fā)展以及公司法的改革,對于上市公司對外擔(dān)保行為從曾經(jīng)的禁止、嚴(yán)格控制逐步轉(zhuǎn)變?yōu)樵试S。公司對外擔(dān)保作為一種正常的融資保證行為,為正常的營業(yè)活動所需要,同時也是擔(dān)保法所倡導(dǎo)的社會正常的經(jīng)濟(jì)現(xiàn)象。擔(dān)保制度促使債務(wù)人及時履行債務(wù),降低債權(quán)風(fēng)險,強(qiáng)化債權(quán)信用,確保債權(quán)實(shí)現(xiàn),在維護(hù)市場經(jīng)濟(jì)秩序方面起到重要作用。但是,擔(dān)保同時會帶來一定的風(fēng)險,如果債務(wù)人不能償還債務(wù),提供擔(dān)保的公司必須承擔(dān)責(zé)任,公司的股東和債權(quán)人的利益將受到損害。 近年來,我國上市公司對外擔(dān)保出現(xiàn)了一些問題,嚴(yán)重影響了市場經(jīng)濟(jì)秩序。我國涉及對外擔(dān)保的上市公司數(shù)量逐年遞增,擔(dān)保金額巨大；關(guān)聯(lián)擔(dān)保現(xiàn)象嚴(yán)重,出現(xiàn)一系列“擔(dān)保圈”、“擔(dān)保鏈”；惡意擔(dān)保、違規(guī)擔(dān)保現(xiàn)象嚴(yán)重；逾期擔(dān)保事件頻現(xiàn),由此產(chǎn)生的訴訟明顯增多。出現(xiàn)這一系列的問題,筆者認(rèn)為是由于國內(nèi)的融資渠道匱乏,不能滿足公司的融資需求；公司內(nèi)部“一股獨(dú)大”的股權(quán)結(jié)構(gòu)不合理；相關(guān)法律法規(guī)不健全,難以規(guī)制違規(guī)擔(dān)保行為；銀行業(yè)金融機(jī)構(gòu)借款程序和貸后管理機(jī)制存在漏洞等原因。 比較分析英美法系和大陸法系幾個國家的立法,筆者看出其他國家立法大多沒有否定上市公司的對外擔(dān)保能力,而是一般對于公司對外擔(dān)保采取形式或?qū)嵸|(zhì)的標(biāo)準(zhǔn)進(jìn)行限制。筆者認(rèn)為我國應(yīng)當(dāng)學(xué)習(xí)國外成熟的立法規(guī)范,嚴(yán)格公司高管的忠實(shí)誠信義務(wù),建立完善有效的信息披露制度并嚴(yán)格違法行為的法律責(zé)任。此外,筆者分析了我國上市公司對外擔(dān)保在立法上的現(xiàn)狀,認(rèn)為新《公司法》及證監(jiān)會發(fā)布的相關(guān)法規(guī)都較之前有了很大的進(jìn)步,對規(guī)范上市公司對外擔(dān)保行為具有一定的作用,但是仍有不足之處。我國立法對于擔(dān)保圈、擔(dān)保鏈等關(guān)聯(lián)擔(dān)�，F(xiàn)象沒有提出解決方案；信息披露制度不夠完善；在小股東的權(quán)益保護(hù)和救濟(jì)方面存在缺陷；對違規(guī)擔(dān)保行為的法律責(zé)任的規(guī)制不夠明確等。 結(jié)合我國上市公司對外擔(dān)保的現(xiàn)狀,筆者在完善我國上市公司對外擔(dān)保制度方面提出了一些建議。在法律法規(guī)方面,應(yīng)當(dāng)嚴(yán)格公司對外擔(dān)保程序性規(guī)定,加強(qiáng)公司擔(dān)保中的董事義務(wù)與責(zé)任,加強(qiáng)公司擔(dān)保信息的披露,加大對違規(guī)行為的處罰力度；在上市公司內(nèi)部治理制度方面,應(yīng)由專門的獨(dú)立董事負(fù)責(zé)對外擔(dān)保事項(xiàng),建立對外擔(dān)保的風(fēng)險評價體系,加強(qiáng)對擔(dān)保項(xiàng)目的監(jiān)控,實(shí)行不相容職務(wù)相互分離控制。
[Abstract]:With the development of China's market economy and the reform of company law, the behavior of external guarantee of listed companies has been changed from prohibition and strict control to permission. For normal business activities, it is also a normal social economic phenomenon advocated by the guaranty Law. The guarantee system urges the debtor to perform debts in a timely manner, reduces the risk of creditor's rights, strengthens the credit of creditor's rights, and ensures the realization of creditor's rights. Plays an important role in maintaining the order of the market economy. However, the guarantee also carries certain risks, and if the debtor is unable to repay the debt, the company that provides the guarantee must bear the responsibility. The interests of shareholders and creditors of the company will be compromised. In recent years, there have been some problems in the external guarantee of listed companies in China, which have seriously affected the order of the market economy. The number of listed companies involved in foreign guarantees is increasing year by year, the amount of guarantee is huge, and the phenomenon of associated guarantee is serious. There are a series of "guarantee circles", "guarantee chains"; malicious guarantees, illegal guarantee phenomenon is serious; overdue guarantee incidents occur frequently, resulting in a significant increase in litigation. This series of problems, the author believes that is due to the lack of domestic financing channels, It can not meet the financing needs of the company; the ownership structure of "one share alone" in the company is unreasonable; the relevant laws and regulations are not perfect, so it is difficult to regulate the illegal guarantee behavior; Banking financial institutions borrowing procedures and post-loan management mechanism has loopholes and other reasons. By comparing and analyzing the legislation of several countries in Anglo-American law system and civil law system, the author finds that most other countries have not negated the foreign guarantee ability of listed companies. The author thinks that our country should learn from foreign mature legislative norms and strictly enforce the duty of loyalty and good faith of company executives. To establish an effective information disclosure system and to strictly enforce the legal liability for illegal acts. In addition, the author analyzes the current situation of the legislation on the foreign guarantee of listed companies in China. It is considered that the new Company Law and the relevant laws and regulations issued by CSRC have made great progress compared with the previous ones, and have played a certain role in standardizing the behavior of listed companies' external guarantee, but there are still some shortcomings. There are no solutions to the related guarantee phenomenon such as guarantee chain; the information disclosure system is not perfect; there are defects in the protection and relief of minority shareholders' rights and interests; the regulation of legal liability for illegal guarantee is not clear enough. Combined with the current situation of foreign guarantee of listed companies in our country, the author puts forward some suggestions on perfecting the guarantee system of listed companies in our country. In terms of laws and regulations, the procedural provisions of external guarantee of companies should be strictly enforced. To strengthen the obligations and responsibilities of directors in the company's guarantee, to enhance the disclosure of the company's guarantee information, and to increase the punishment for violations; in the internal governance system of the listed company, a special independent director shall be responsible for the external guarantee matters, Establish the risk evaluation system of external guarantee, strengthen the supervision of guarantee project, and implement incompatible duties separation control.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：D922.291.91

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