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公司转投资作为企业资本运营以及实现利润最大化的基本手段,有利于促进公司规模经营、多元化经营,并且可以提高公司市场竞争力和增强其抗风险的能力。但是转投资又会产生资本虚增、公司控制权被滥用等潜在危险,损害股东和债权人的利益,扰乱正常的市场交易秩序。特别是其引发了一系列的法律问题,对资本三原则形成了冲击。因此为确保股东和债权人利益,各国公司法一般都对转投资行为予以一定的限制,我国《公司法》亦作出了类似规定。本文对转投资有关法律问题及我国《公司法》关于转投资规定的立法缺陷作一浅析。
As a basic means of capital operation and maximization of profits, the Company’s transfer of capital helps to promote the scale operation and diversification of the Company and enhances its market competitiveness and its ability to resist risks. However, the reinvestment of capital will lead to the potential dangers of inflated capital and abuse of corporate control rights, undermining the interests of shareholders and creditors and disrupting the normal order of market transactions. In particular, it triggered a series of legal issues and created an impact on the three principles of capital. Therefore, in order to ensure the interests of shareholders and creditors, the corporate law of each country generally restricts the transfer of investment. Similar provisions have also been made in the Company Law of our country. This article analyzes the legal issues related to reinvestment and the legislative defects of the “Company Law” on transferring investment.