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涉及破产企业的非法关联交易问题近年来在破产司法实践中的案例日益增多,而究竟应该采取什么标准对这种非法关联交易予以认定和处理,存在着法律规定的模糊与矛盾,以及理论界与实务界的认识冲突等一系列困难和障碍。本文首先提出问题,通过案例分析的方式指出了破产企业非法关联交易的隐蔽性和危害性,随后对我国当前法律法规关于关联企业和关联交易的认定标准进行了梳理和分析,并分析了我国破产法视野下的破产撤销权制度和破产无效制度在处理涉及破产企业关联交易行为时的缺陷和不足,最后对于如何通过破产法的制度完善来加强对于非法关联交易的认定和处理提出了相关见解。
In recent years, the number of illegal related-party transactions involving bankrupt enterprises has been growing steadily in bankruptcy judicial practice. However, what standards should be adopted to identify and deal with such illegal related party transactions? There are vague and contradictory laws and regulations, A series of difficulties and obstacles encountered by practical circles such as conflict of understanding. This article first raises the question, points out the hiddenness and harmfulness of the illegal related party transactions in the bankrupt enterprises through the way of case analysis, and then sorts and analyzes the current laws and regulations of our country on the identification criteria of the affiliated enterprises and related party transactions, and analyzes the bankruptcy of our country The bankruptcy revocation right system and bankruptcy invalidation system in the perspective of law deal with the shortcomings and deficiencies in the related transactions involving the bankrupt enterprises. Finally, some suggestions are put forward on how to strengthen the cognizance and handling of the illegal related party transactions through the improvement of the bankruptcy law system.