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修改后的《公司法》和“120号通知”虽对上市公司对外担保做出了程序规定,但是对目前盛行的担保链或担保圈问题依然没有给出很好的解决方案。笔者结合现有法律规定和可能在实际操作中产生的问题,就公司内部决策领域而言,可以从完善董事义务和严格决策程序两个方面,防范恶性关联担保带来的风险。
Although the amended Company Law and Circular No. 120 make procedural requirements for external guarantees of listed companies, there is still no good solution to the current problems of guarantee chains or guarantee circles. The author combines the existing legal provisions and may arise in the actual operation of the problem, the company’s internal decision-making areas, we can improve the director’s obligations and strict decision-making process from two aspects, to prevent the risks associated with viciously linked.