【作者】 刘玫汝；

【导师】 顾兴斌；

【作者基本信息】 南昌大学 ， 法律， 2011， 硕士

【摘要】 通过研读上市公司关联担保的相关法律法规及行政规章、分析典型案例,发现存在以下问题：第一,相关概念法律界定不完善；第二,法规与法规之间以及法规和部门规章之间存在冲突；第三,冲突的存在使法律适用和司法权衡存在困难。针对以上问题,本文立足我国立法与司法实践,主要站在保护中小股东利益与债权人利益的角度,对立法及司法实践中有关关联担保的争议问题进行了具体分析,并且对如何规范关联担保行为提出了自己的见解。全文共分为五个部分：第一部分分析了关联担保的相关概念,通过对该部分的分析,发现部分概念的法律界定有待完善；第二部分对比分析关联担保的利与弊,得出上市公司关联担保行为是把“双刃剑”的结论,不应强行禁止,但却需要法律、行政法规、公司章程进行规范；第三部分对比分析了立法发达国家、地区的立法及我国的立法制度,发现我国的部分立法制度虽吸取了前者的先进经验,但是还需要进一步的完善。在分析我国的立法制度时,本文选择了《公司法》、《担保法》、《证券法》及证监会发布的部分行政规章进行具体分析,通过分析发现法规与法规之间、法规与部门规章之间存在冲突,正是这种冲突的存在,造成司法权衡的困难；第四部分对比分析“中福实业担保案”以及“彩虹集团担保案”两个案例及最高人民法院的判决结果,发现了我国司法实践中的一些问题,并对如何解决这些问题提出了自己的见解；第五部分既是对以上章节的总结也是补充,在前四章分析的基础上,得出对我国上市公司关联担保行为法律制度的完善,不能只局限在立法层面,还要完善公司内部结构以及整个社会监管环境的结论。更多还原

【Abstract】 Through the study of related laws and administrative rules and typical cases of the listed company associated guarantee, I found the following questions:First, the legal definition of related concepts are imperfect; Second, there are some conflicts between the laws and administrative rules; Third, these conflicts makes some difficulties in the application of the law and the judicial balance.To solve the problems mentioned above, the thesis is based on our country’s legislation and judicial practice, standing on the point of protecting interests between the creditors and the shareholders, analyzing the disputes about legislation and judicial practice of association guarantees, and will put forward some new points in regulating the practice of associated guarantee.The thesis is divided into five parts. The first part analyzes the related concepts of guarantees, founding that certain part of the concepts remain to be improved; The second part analyzes the advantages and disadvantages of associated guarantee, the conclusion is that the listed company association is a double-edged sword, it should not be banned completely, but it needs laws, administrative regulations and the articles to regulate; The third part analyzes the legislation in developed countries and the legislation of our country, founding that although our legislation system has already draw the advanced experience, it also need to be further improved. On the analysis, the thesis chooses "The Company Law", "The Guaranty Law", "The Securities Law" and the administrative regulations, founding that there are conflicts between laws and administrative rules. These conflicts makes some difficulties in the application of the law and the judicial balance; The fourth part analyze " Zhong Fu company guarantee case " and "rainbow group guarantee case" and the court decisions, founding some practical problems, and will put forward some new points; The fifth part is the summary and supplement of aboving parts, based on the analysis of the listed companies in China. The conclusion is that the perfection of the associated guarantees, should not only limited in legislative layer, but also should perfect our internal structure and the whole social regulatory environment.更多还原