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为适应企业生存环境的变化,企业结构和形式也在不断变化和发展,关联企业的出现,一方面适应了企业发展的现实需要;另一方面,通过构架企业间的关联关系,控股股东、实际控制人、董事、监事和高级管理人员等借助关联交易在关联企业间进行非常规的资产和利益转移,损害了关联企业中从属公司、债权人、少数股东等群体的利益,也对传统公司法所确立的利益平衡机制提出了挑战。本文试做探讨。
In order to adapt to the change of the living environment of enterprises, the structure and form of enterprises are also constantly changing and developing. The emergence of affiliated enterprises, on the one hand, meets the actual needs of the development of the enterprises. On the other hand, through the relationship among the structure enterprises, Controlling officers, directors, supervisors and senior management personnel carried out unconventional transfer of assets and interests among related enterprises through related party transactions, undermining the interests of subordinate companies, creditors and minority shareholders in related enterprises, as well as traditional corporate law The established balance of interests mechanism posed a challenge. This article try to explore.