企业间借贷合同的效力认定及责任承担_民法论文.docVIP

企业间借贷合同的效力认定及责任承担_民法论文 企业间借贷合同的效力认定及责任承担_民法论文 内容提要: 企业间借贷合同符合合同法原理,现行政策及有关立法并未一概否定其效力,原有司法解释缺乏法律依据,现已着手修改,并已先行对部分企业之间变相借贷合同的效力予以认可,因此,应确认企业间借贷合同的效力。从经济学上说,利息就是货币的时间价值；在法律上,利息是由作为主债权的金钱债权而产生的法定孳息。因此,在责任承担上,利息的性质决定着在企业间借贷合同中,除本金债权外,利息债权也应予以保护,对此相关判例已经先行一步,期待司法解释能够根据合同法的规定予以明确,以便统一司法尺度。 关键词: 企业借贷/合同效力/民事责任 Abstract: The loan contract between corporations is in comp liance with the p rincip les of contract law. Itsvalidity is not entirely denied by existing policies and relevant legislation. Since the old judicial interp retationcannot be justified by any authority, its amendment is now underway and the effect of some kind of covert loancontracts between corporations has been p reliminarily ascertained. So the validity of the loan contract betweencorporations should be acknowledged. In the sense of economics, interest is the p rice of time of currencies.From the angle of law, interest is fructus civiles ofmoney credit that is deemed main obligatory right. Thus, asto the p roblem of undertaking liabilities, the nature of interest determines that in the loan contract betweencorporations, apart from money credit, the obligatory right of interest should also be p rotected. Since inrelevant cases, such kinds of decisions have been made, we eagerly expect that judicial interp retation willmakeexp ress p rovisions in accordance with contract law so as to make judicial criteria uniform. KeyWords: loan between corporations； validity of a contract； civil liability 一、企业间借贷合同的概念及种类 　　（一）企业间借贷合同的概念 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。上述金融机构指银行、信用社、信托投资公司、金融租赁公司、证券公司、保险公司、基金公司、财务公司等。 （二）企业间借贷合同的种类 根据《贷款通则》第61条的规定:“企业之间不得违反国家规定办理借贷或变相借贷融资业务。”非金融企业之间的借贷形式总体上分为两类,一是以借款合同的形式直接体现的借贷合同,二是非借款合同方式所形成的变相借贷合同。[1]前者的表现形式是双方以协议形式直接确定借贷关系,协议内容把借款数额、利息、还款期限、违约责任等都加以明确。有的还设定了保证、抵押等担保条款,并有担保人参与签订协议。后者的表现方式则比较模糊和复杂,大致又可以细分为以下几种: 1. 联营形式的借贷　当事人签订联营协议,虽约定共同经营某一项目,但内容却约定其中一方只负责出资和监督资金使用情况,不参与具体