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随着企业集团化发展的趋势,现实生活中公司间关联交易频繁发生,关联交易中的债权人利益受损的事件也随之发生,债权人利益的法律保护问题日益突出。本文首先介绍了关联交易的一些基本概念,论述了债权人利益保护的必要性,尤其是关联交易中债权人利益的保护问题。接着分析了对债权人利益造成损害的不公平关联交易的类型及产生的原因,并从比较法的角度介绍了国外是如何保护关联交易中债权人以及我国目前对关联交易中债权人保护的现状。最后对我国公司间关联交易中债权人利益保护的相关法律制度的完善提出一些建议。
With the trend of the development of enterprise grouping, related party transactions occur frequently in real life, and the interests of creditors in connected transactions also occur. The legal protection of the interests of creditors has become increasingly prominent. This paper first introduces some basic concepts of related party transactions, discusses the necessity of the protection of creditors’ interests, especially the protection of the interests of creditors in related party transactions. Then it analyzes the types of unfair related party transactions that cause damage to the interests of creditors and the reasons for the unfair affiliate transactions. And from the perspective of comparative law, it introduces how foreign countries protect their creditors in related party transactions and the current protection of creditors in related party transactions in China. Finally, some suggestions are put forward to improve the relevant legal system of the creditors’ interests protection in the related transactions among companies in our country.