[文章]“深石原则”研究.pdf

摘 要 随着经济的发展公司之间的关系越来越复杂，不同的企业实体之间通过各种原因 形成了控制与被控制的关系，他们进而利用这种关系达到自己的目的，又可以利用公 司人格独立和股东有限责任制度逃避责任，严重损害了相关人的利益，传统法律制度 也受到挑战，如何对他们之间的关系进行规范以保护相关人的利益，越来越受到人们 的重视。“深石原则”作为美国判例法所确立的一项原则，自其确立以来产生了很大的 影响。 本文在第一章详细地介绍了“深石原则”的产生、含义、在英美法国家和我国的 发展状况和理论基础。详细地介绍了“深石原则”之后，在第二章作者从传统法律制 度在从属公司债权人保护问题上面临的困境与挑战以及“深石原则”对债权人保护的 功能两个方面论述了我国公司法引入该项制度的必要性和其对保护债权人利益的意 义。在第三章作者详细分析了我国引入“深石原则”面临的难点并提出自己的解决意 见，其中对关联企业的认定标准和判断关联交易的公平性的标准这两大难点进行了详 细地分析。 关键词：深石原则；关联交易；控制与从属关系；公平性认定标准；债权人保护 I Abstract With the economic development, the relationship between the companies has been more and more complicated and different legal entities have formed a controlling relationship because of various reasons. They achieve their commercial schedule and also avoid legal responsibility on the principles of corporate independent responsibility and shareholder’s limited responsibility which damage the relative’s interest seriously and bring challenge to the traditional legal system. Thereafter, how to regulate this relationship in order to protect the relatives’ interest becomes more and more important for us. “Deep Rock” as a principle established in the American case law has great influences since it’s foundation. It introduces the creation, definition, the development in English and American legal system countries and China and it’s theory foundation in the first chapter. And then the writer addresses the necessity of bringing this rule into Company Law and it’s importance in the protection of the creditor in the aspects that the traditional legal regulations is difficult in protecting the affiliate company’s creditors and “Deep Rock” ‘s function in protecting the creditors in the second chapter. Then in the thir