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最高人民法院1984年发布的《关于贯彻经济合同法若干问题的意见》(以下简称《意见》)指出,审理经济合同案件,首先要解决的是确认经济合同的效力问题。被确认无效的经济合同,不受法律保护,对于合同双方没有法律约束力,不能做为审理合同纠纷的依据。《意见》同时指明,在审查合同效力时,要审查:合同主体是否具有法人资格;合同的内容是否合法;合同当事人的意思表示是否真实;合同是否履行了法定的审批手续。1987年最高人民法院《关于在
The Opinions of the Supreme People's Court on Several Issues Concerning the Implementation of Economic Contract Law promulgated in 1984 (hereinafter referred to as “Opinions”) pointed out that the first issue to be solved in an economic contract trial is to confirm the validity of the economic contract. Economic contracts that have been confirmed as invalid are not protected by law and are not legally binding on both sides of the contract and can not be used as the basis for handling contract disputes. The “Opinions” also indicate that when reviewing the validity of a contract, it is necessary to examine whether the subject of the contract has legal person status, whether the content of the contract is legal, whether the contractual parties' representations are true, and whether the contract has fulfilled the statutory examination and approval formalities. Supreme People's Court in 1987 "on