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关联企业的发展在一定程度上促进社会资源发挥更大的经济和社会效益,但也极易损害从属公司和其他利益相关者的利益。从属公司具有独立的法人人格,利益应受到公司法保护,但我国现行的公司法对这方面的规制不全面。本文拟从信息披露和公司治理结构两方面来规范从属公司控股股东的行为,促进《公司法》中关于从属公司利益保护方面的立法完善。
The development of affiliated enterprises to a certain extent, promote the social resources to play more economic and social benefits, but also extremely easy to damage the interests of affiliates and other stakeholders. Subordinate companies with independent legal personality, the interests should be protected by the company law, but our current corporate law in this area is not comprehensive regulation. This article intends to standardize the behavior of the controlling shareholder of the subsidiary company from the aspects of information disclosure and corporate governance structure and to promote the legislation perfection in the Company Law on the protection of the interests of the subsidiary company.