【作者】 孙晓光；

【导师】 张忠野；

【作者基本信息】 华东政法大学 ， 法律， 2009， 硕士

【摘要】 对企业间借贷问题,我国从未有任何一部法律严格否定之。我国对企业间借贷的态度已经从历史上的严格限制到如今的司法实践上有条件地默认。尽管最高人民法院的判例和相关司法解释都对企业间的借贷合同作无效认定,但细观各地法院判例,并不尽同。现今,由于企业的资本组成已由过去的国资国有为主转变成为国资、民间资本并存,民间企业已经正式登上历史舞台并已扮演重要角色。为开放民间资本利用率,社会上对企业之间相互借贷有条件地予以放开的呼声日益强烈,以至于最高人民法院制定合同法分则第十二章借款合同的司法解释时也曾考虑对企业间借贷是否有条件地开启一律禁止的大门。1但是,这扇门到底应该开多大,这不仅是司法解释的问题,它更牵涉到国家金融政策、税收、公司股东利益、股民、股市等一系列问题。据悉,中国人民银行起草的《放贷人条例》草案已经于2008年底提交国务院审核。若该条例得以顺利通过,则企业作为放贷人主体的合法地位将有望在我国得到确立。但该条例仅规定个人和企业可以通过注册成立专门的放贷机构,放贷人主体的门槛依然较高。对于一般性的企业间非经常借贷行为,央行似乎仍然没有放开之意。本文在对我国企业间借贷的历史及司法现状作了详细研究的基础上,剖析了国家对企业间借贷的严格限制的历史及现实原因。笔者认为,一方面,企业间的相互借贷并不必然干扰国家的金融秩序,反而于缓解企业生产经营资金紧缺的压力、有效利用民间剩余资本有利,国家对企业间借贷的管制应当有条件地放开;但另一方面,国家现存的法律法规框架还不能承受放开企业间借贷之重。在此基础上,笔者通过对我国相关监管部门的新动态及国外相关制度的研究,认为现时期对企业间借贷合同的效力不应完全否定,并对企业间借贷提出合法化期待。不足之处,望读者指正。本文由导言、结语及三个章节组成。第一章:企业间借贷行为概述。首先通过对企业间借贷概念的分析以及行为定性,严格界定了本文研究的对象——非金融企业间的借贷行为。然后分析了企业间借贷行为存在的原因及合理性,并对我国现存的六种合法的借贷模式和九种不合法的借贷模式分别作出详细介绍及分析。第二章:我国对企业间借贷效力的控制趋向。本章对我国与企业间借贷相关的法律法规从历史、现行、司法现状三个方面作出详细的整理和阐明,并进行了制度的反思。从而对企业间借贷合法化提出合理期待。第三章:对我国企业间借贷的合法化期待。本章从有关监管部门态度的转变开始,然后介绍了发达国家及地区的相关立法状况,从放开企业间借贷可能带来的机遇和挑战两方面分析,对其提出合法化期待。在确定有条件放开企业间借贷可行的基础上提出了在放开初期应当进行必要的规范和限制。更多还原

【Abstract】 China has never had any of a law strictly negative the inter-enterprise lending.Today,China’s attitude on the inter-enterprise lending has changed from history strict limitations to the judicial practice of the default conditions. Although in the jurisprudence of the Supreme People’s Court and the related judicial interpretations, the Enterprise Credit Contract is found to be invalid, cases in the district courts all over the country are not the same. Today, as a result of the capital composition of enterprises has changed from the main state-owned into the form of state-owned and private capital co-exist. the private sector has been on the stage of history and is now playing an important role on it.The voice on opening the utilization rate of private capital and the opening up of lending between enterprises to be liberalized conditions is becoming increasingly strong,so that the Supreme People’s Court has ever considered to open a door for the inter-enterprise lending.But what extent should the door be open,it is not only the issue of judicial interpretation, it involves the country’s financial policy, taxation, the interests of shareholders, investors, the stock market and many other issues.The "loan Ordinance" draft by People’s Bank of China has been submitted to State Department. If the ordinance passed, the enterprises’legal status as a lender is expected to be established in China. However, in the Ordinance,only the registered individuals and businesses is capable to lend.The limitation of the lender is still strict. For general inter-firm lending,the central bank has not had a mind to let it go. In this paper,on the basis of the analysis of the history and actuality of inter-enterprise lending in China, I analyses the reason of the srictly limit on inter-enterprise lending in China.I figure that, on the one hand, the mutual inter-enterprise lending does not necessarily interfere with the country’s financial order,but favorable for relieving the pressure on scarce financial resources and effective use of private capital.The limit of inter-enterprise lending should be released conditionally. but on the other hand, the national framework of existing laws and regulations is still not so strong to afford the opening of inter-enterprise lending entirely. On this basis, through the study on the new development of China’s regulatory authorities and foreign-related system,I think that the effect of the inter-enterprise lending contracts should not be negated.I hope you point out mistakes so that they can be corrected.The paper is divided into three parts besides introduction and conclusion.Chapter I: An overview of inter-enterprise lending in china.First, by an analysis of the three conception--enterprise,lending and inter-enterprise lending, I make a strict definition of the object of this paper.—lending between non-financial enterprises. And then make the relevant categories according to my research object. After that,six of China’s existing legal lending models and nine illegal lending models are introduced and analyzed in detail.Chapter II: China’s attitude on inter-enterprise lending control .In this chapter,I pack up the laws and regulations from the historical, current, and judicial status and future trends in legislation in three areas in detail and thus the legalization of inter-enterprise loans look reasonable.Chapter III: Looking forward to the legalization of inter-enterprise lending. First of all, I analyze the causes of the lending ban in our history, and then introduced the relevant legislation of developed countries and districts. By an analysis of both the advantages and dis advantages of the liberalizing inter-enterprise loans legitimacy.On basis of this, I made some recommendations of the future law and regulations.更多还原