摘要
上市公司资金占用、关联交易的恶劣事件频发,然而背信损害上市公司利益罪自设立以来适用数量寥寥无几。背信损害上市公司利益罪的行为本质特征可解构为违背义务与滥用权利两个方面,对背信行为损害公司利益的价值评判不应当采取缩小解释,即重大损失的认定范围包含间接损失,立案前挽回的损失不予以扣减。此外,需要将本罪与其它犯罪可能存在的交叉关系厘清,才能真正激活该法条的适用。
There are frequent incidents of capital occupation and related party transactions of listed companies,while few cases of impairing the interests of listed companies by breach of credit have been applied since the stipulation of the crime.The nature of the crime can be deconstructed into two aspects:breach of obligation and abuse of rights.In establishing application criteria for the crime,priority should not be given over restrictive interpretation,that is,the heavy losses includes indirect losses,and the loss is not deducted before putting on record.In addition,it is necessary to clarify the possible cross-cutting relationship between this crime and other crimes in order to truly activate the application of the law.
作者
王亭婷
WANG Ting-ting(Law School,East China University of Political Science and Law,Shanghai 200042,China)
出处
《广州广播电视大学学报》
2019年第5期100-106,112,共8页
Journal of Guangzhou Open University
关键词
背信
违背义务
滥用权利
重大损失
竞合
breach of credit
breach of obligation
abuse of rights
concurrence
