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委托贷款是公司的一种对外投资行为。非上市公司在我国法律缺乏规制的情况下,利用委托贷款的形式进行关联交易,引发种种法律风险。公司法对关联交易规制的普适性在立法之初就存在缺陷,导致了非上市公司利益的内外冲突。我国立法应通过对公司法相关条款的完善,特别是对非上市公司关联股东和董事的回避制度的重新审视及严格规范非上市公司委托贷款关联交易的信息披露制度和监管制度等规制措施,以保障我国经济的健康发展。
Entrusted loans is a kind of company’s foreign investment. Non-listed companies in the absence of legal regulation in our country, the use of entrusted loans in the form of related party transactions, triggering all kinds of legal risks. The commonality of corporate law on the regulation of connected transactions is flawed at the beginning of the legislation, resulting in internal and external conflicts of interest of non-listed companies. China’s legislation should be based on the improvement of the relevant provisions of the company law, in particular the review of the avoidance system for the connected shareholders and directors of non-listed companies and the strict regulation of information disclosure and supervisory systems for the connected transactions of entrusted loans by non-listed companies. Guarantee the healthy development of our economy.