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本文所称企业间借贷合同,是指金融机构之外的企业法人相互之间或者企业法人与非法人其他组织之间以及非法人其他组织相互之间所订立的,由一方向另一方给付一定数量的货币,并要求接受给付的一方在约定的期间内归还相同数量的货币,同时支付一定数量的利息(资金占用费)或利润的合同。此种借贷作为企业融资的一种方式,在现实生活中经常以形形色色的形式出现,但我国法律对此问题的规定还比较繁杂。本文立足于我国现行有效的法律法规,对有关企业间借贷合同效力问题的规定进行了梳理,并提出了实务中规避风险的模式。
The term “inter-company loan contract” as mentioned in this article refers to the fact that the corporate legal persons other than the financial institutions entered into each other or other organizations of the enterprise legal person and the unincorporated body as well as other organizations of the unincorporated entity, And require the party accepting the payment to return the same amount of money within the agreed period while paying a certain amount of interest (fund occupation fee) or profit contract. Such loans as a way of corporate finance, often in real life in all forms appear, but the law of our country is still more complicated on this issue. Based on the current laws and regulations in force in our country, this article sorts out the regulations on the effectiveness of lending contracts between enterprises and puts forward the mode of avoiding risks in practice.