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目前,我国现行法律对关联企业的规定相对单薄,相关企业在经营中利用关联关系损害其他股东、债权人利益的现象时有发生。特别是在关联企业破产时,控制企业利用对从属企业的不当控制或影响,损害破产债权人的利益从而获得不法利益。对此,相关的法律、法规应进一步整合完善。一、关联企业的相关规定在市场经济国家中,德国的《股份公司法》对关联企业的规定最为
At present, the provisions of the current laws of our country on affiliated enterprises are relatively weak, and the related enterprises have occasionally damaged the interests of other shareholders and creditors by using the connected relationship in their operations. Especially when the affiliated enterprise goes bankrupt, it controls the enterprise to use the improper control or influence on the subordinate enterprise, and damages the interests of the bankrupt creditors so as to obtain the unlawful interests. In this regard, relevant laws and regulations should be further integrated and improved. First, the relevant provisions of related enterprises In the market economy countries, Germany’s “Joint Stock Company Law,” the provisions of the most related enterprises