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目前,审判实践中对待企业间相互借贷问题,改变了过去一刀切地认定为无效并对当事人予以民事制裁的做法,或是认定为有效,或是认定为无效,但按有效的法律后果处理。这无疑给审判工作带来了一定的混乱。究竟应如何看待企业间的借贷现象?在当前这样的经济转轨时期如何正确认定企业间借贷的效力?这对于人民法院更好地发挥审判职能,引导和规范市场竞争主体的经济行为具有重要的意义。本文试图通过对企业间借贷禁而不绝的原因及其对当前经济发展的利弊进行分析,就审判实践中对企业间借贷的效力认定提出几点意见。
At present, the practice of mutual borrowing among enterprises in trial practice has changed the practice of finding a nullified and civilly sanctioned party in the past, either as valid or invalid, but according to effective legal consequences. This undoubtedly brought some confusion to the adjudication work. How should we view the phenomenon of lending between enterprises? How to correctly determine the effectiveness of inter-firm lending in the current economic transition period? This is of great significance for the people’s court to play a better role in adjudication and to guide and regulate the economic behavior of market players . This article attempts to analyze the pros and cons of inter-firm lending and its advantages and disadvantages of current economic development, and puts forward some opinions on the validity of inter-firm lending in trial practice.