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随着公司法的修改,立法部门对严格禁止上市公司对外担保问题的态度有所松动。为了配合新法的实施,证监会和银监会联合下发了《关于规范上市公司对外担保行为的通知》(证监发[2005]120号,简称“120号文件”),不仅进一步明确了上市公司对外担保的内部决策程序和信息披露义务,还对金融机构审查贷款及担保提出严格要求。上述法律规定与证监会于2000年6月6日发布《关于上市公司为他人提供担保有关问题的通知》(证监公司字[2000]61号),以及证监会、国务院国资委于2003年8月28日发布的《关于规范上市公司与关联方资金往来及上市公司对外担保若干问题的通知》(证监发[2003]56号)是承继关系还是修正关系?文章对上述问题进行了一系列对比分析。
With the revision of the Company Law, the legislature has loosened its attitude on the issue of strictly forbidding the guarantee of listed companies. In order to comply with the implementation of the new law, the CSRC and the CBRC jointly issued the Circular on Regulating the External Guarantees of Listed Companies (Zheng Jian Fa [2005] No. 120, the “No. 120 Document” for short), which not only further clarified the needs of listed companies External guarantee of internal decision-making procedures and disclosure obligations, but also for financial institutions to review loans and guarantees put forward strict requirements. The aforesaid laws and regulations promulgated the Notice of the CSRC on the Issue of Providing Guarantees to Others by Listed Companies (Zheng Jian Gong Si Zi [2000] No. 61) issued by the CSRC on June 6, 2000, and the SASAC and SASAC of the State Council in August 2003 The Circular on Regulating the Funds Flow between Listed Companies and Related Parties and the Guarantees Provided by Listed Companies on the 28th (Zheng Jian Fa [2003] No. 56) is a series of comparative analyzes on the above issues .