我国关联企业破产中实质合并原则研究

发布时间：2018-02-21 14:06

  本文关键词： 关联企业 实质合并原则 破产 资产混同 公平　出处：《西南财经大学》2011年硕士论文　论文类型：学位论文

【摘要】：关联企业作为一种新出现的公司组织模式,能有效扩大企业的经济规模,降低交易成本,提高企业的整体竞争力。但是,在我国司法实践中,因法律规范上的缺失,关联企业中的控制公司不当利用其内部的特殊关系,转移资产,逃避债务,损害债权人利益等现象极为普遍。在这样的关联企业破产时,我国已有的立法在如何理清各成员公司的资产及如何公平保护各债权人利益等问题上,已显得力不从心。因此,笔者建议我国从立法上确立实质合并原则,以保障关联企业中各债权人合法权益的公平实现。实质合并原则是美国的法院在司法实践中根据他们的衡平权力创造的一种公平救济措施,其确立是通过一系列案例逐步形成的。我国目前在立法层面上未对实质合并原则进行规定,但在司法实践中该原则已成功解决多起关联企业破产的案件,通过立法将其进一步规范已成为一种趋势。本文在梳理实质合并原则在国外的适用及发展状况的基础上,结合我国关联企业的发展现状及相关立法,对确立实质合并原则的必要性进行了论证,同时,对确立实质合并原则必然涉及的实体及程序上的制度提出了相应的立法建议。 本文具体分为引言、正文和结论三大部分。 引言部分主要阐述了本文的研究背景及意义、文献综述、研究方法及创新之处等基础性的问题,为后文的进一步展开论述做了铺垫。 正文部分又分为四章。 第一章为关联企业破产中实质合并原则的基础分析。首先,对实质合并原则的演进过程作了介绍。实质合并原则在美国通过一系列的案例被逐步完善并确立后,迅速被其他国家和地区效仿、引进。我国虽没有在立法上明确规定实质合并原则,但在司法实践中已有运用。其次,介绍了实质合并原则的理论基础。实质合并原则是以“企业主体”理论为基础的,该理论并不再拘泥于一个企业形式上是否是独立的主体,而是更加注重企业在实际的经营、管理中是否独立自主。鉴于此,实质合并原则的理论基础进一步细化,即是法哲学上的公平正义理念及民法学上的禁止权力滥用原则及诚实信用原则。 第二章为我国确立关联企业破产中实质合并原则的必要性分析。首先,对反对在我国立法上确立实质合并原则的理由进行归纳,并作了简要评述。一些反对我国引入实质合并原则的学者所提出的理由不可忽视,但不能因此而否定实质合并原则的功能,应确立实质合并原则后,在立法及司法中克服困难。其次,分析我国确立实质合并原则对解决关联企业破产中特殊法律问题的重要意义。面对关联企业破产中资产严重混同等疑难问题,实质合并原则能有效提高破产清算效率,公平保护各方主体的合法权益。 第三章为我国关联企业破产中实质合并原则的制度构建。首先,分析实质合并原则立法的体例安排。笔者认为,我国可以通过修订公司法及破产法将实质合并原则的规定穿插于其中,这样的体例安排有利于实质合并原则与现行的法律更好地衔接,有利于法律的执行。其次,分析实质合并原则实体性及程序性制度的构建。我国应在充分借鉴国外已有成果的基础上,结合我国关联企业破产的实情,对实质合并原则的实体性要件及程序性要件进一步细化,以提高其在司法实践中的可操作性。第三,分析实质合并原则适用的法律后果。实质合并原则适用的法律后果在于：一是直接消灭了内部成员公司间的求偿要求,其财产被合并为一个整体；二是所有的债权人在被合并后的财产内平等受偿。最后,分析防止实质合并原则被滥用的具体措施。实质合并原则被滥用的可能性并非不存在,而且其被滥用后,不但不能实现其确立之目的,还可能导致新的不公平等更为严重的后果。因此,我国在确立实质合并原则的同时,应通过明确法律规范、严格把握适用要件、明确异议当事人的救济途径等多举措保证实质合并原则不被滥用。 第四章为我国关联企业破产中实质合并原则配套制度的完善。我国确立实质合并原则的目的就是为了矫正关联企业破产中已经失衡的利益关系,并威慑关联企业不敢再进行违法的经营、管理活动。但是,关联企业所引发的法律问题不可能靠实质合并原则这一项法律制度就完全解决。因此,我国在确立实质合并原则的同时,应该完善相关的法律制度,并将他们有效地衔接与配合,共同应对关联企业中的疑难法律问题。这些制度包括：一是事前预防性制度,如关联企业信息公开、股东表决权排除等制度,能有效规范关联企业的经营活动,防止控制企业滥用权利行为,降低实质合并原则的适用率；二是事后救济性制度,如公司法人格否认、从属求偿等制度,能有效弥补实质合并原则的不足,与实质合并原则相互协调配合,共同矫正关联企业破产中已经失衡的利益关系。 结论部分是对本文内容的总结。通过关联企业破产中实质合并原则演进过程的梳理,分析国外的立法及我国的司法现状,笔者认为,我国在关联企业破产中确立实质合并原则已经是势在必行,应在充分借鉴国外己有成果的基础上,结合我国关联企业破产的现实情况和法制传统,采取制定法的形式确立实质合并原则,并对其进行制度上的规范。另外,本部分也对本文中存在的不足予以了说明。
[Abstract]:As a new corporate organizational model of related enterprises, can effectively expand the economies of scale, reduce transaction costs, improve the overall competitiveness of enterprises. However, in the judicial practice of our country, because of the lack of legal norms, the related enterprises in the control of misconduct by the special relationship, the internal transfer of assets. To avoid debt, damage the interests of creditors is a common phenomenon in affiliated enterprise bankruptcy when such problems of the existing legislation on how to sort out the assets and how to fairly protect the interests of creditors and so on, has appeared to be inadequate. Therefore, the author suggests that our country establishes the principle of substantive consolidation from the law, the legitimate rights and interests the creditors in order to protect the related enterprises in the fair. The principle of substantive consolidation is an American court in judicial practice according to their power to create a fair and equitable relief measures, It is established through a series of cases gradually formed. At present in our country in the legislative level of the principle of substantive consolidation of provisions, but in judicial practice, the principle has successfully solved several affiliated enterprise bankruptcy cases, the legislation will further standardize has become a trend. This paper based application and development status in the sort of doctrine in foreign countries, combined with the current development of China related enterprises and related legislation, the necessity of establishing the principle of substantive consolidation are discussed, at the same time, the corresponding proposals for the establishment of the principle of substantive consolidation will inevitably involve the substantial and procedural system is put forward.
This article is divided into the introduction, the main body and the conclusion three parts.
The introductory part mainly expounds the background and significance of the research, literature review, research methods and innovations, and other basic questions, laying a foundation for further discussion.
The body part is divided into four chapters.
The first chapter analyses the basis for the principle of substantive consolidation in bankruptcy of affiliated enterprises. Firstly, the evolution of the principle of substantive consolidation are introduced. The principle of substantive consolidation in the United States through a series of cases was gradually improved and established, quickly imitated, other countries and regions. The introduction of our country is not clearly stipulated in legislation essence combined with the principle, has been used in judicial practice. Secondly, introduces the theoretical basis of the principle of substantive consolidation. The principle of substantive consolidation is to "enterprise" as the theoretical basis, this theory is no longer adhere to an enterprise form is independent, but pay more attention to the enterprise in the actual operation and management whether independent. In view of this, to further refine the theoretical basis of the principle of substantive consolidation, which is the concept of fairness and justice and civil law on the philosophy of science on the principle of honesty and credit and the prohibition of abuse of power Principle.
The second chapter analyses the necessity of establishing the principle of substantive consolidation in the bankruptcy of our country. First of all, in opposition to the legislation of our country to establish the principle of substantive consolidation reasons are summarized and reviewed. Some opponents of China's introduction of the principle of substantive consolidation proposed by scholars of reason can not be ignored, but not so to deny the principle of substantive consolidation, we should establish the principle of substantive consolidation, overcome the difficulties in the legislation and judicature. Secondly, analysis of China's establishment of the principle of substantive consolidation has great significance to solve the special problems of affiliated enterprise bankruptcy in the face of difficult problems. In the bankruptcy assets serious confusion, the principle of substantive consolidation can effectively improve the bankruptcy the efficiency of settlement, fairly protect the interests of all parties.
The third chapter is the construction of the principle of substantive consolidation of our affiliated enterprise bankruptcy system. Firstly, analyze the principle of substantive consolidation of legislation style arrangement. The author believes that China can amend the company law and bankruptcy law to the principle of substantive consolidation provisions in which this style arrangement is conducive to better the current law and the principle of substantive consolidation the convergence, and is conducive to law enforcement. Secondly, analysis on the construction of substantive consolidation doctrine, substantive and procedural system. China should learn from foreign theory, combined with the real situation of our affiliated enterprise bankruptcy, the substantive consolidation doctrine, substantive requirements and procedural elements to further refinement. Improve the operability of judicial practice. Third, analysis of the legal consequences for the principle of substantive consolidation. The legal consequences for the principle of substantive consolidation is: one is directly eliminated within the Department Members of the company claim against the property, which are combined as a whole; two is equal to all creditors being repaid after the merger of the property. Finally, analysis of specific measures to prevent the abuse of the principle of substantive consolidation. The possibility is not the principle of substantive consolidation of abuse does not exist, but its abuse, not only to the establishment can not be achieved, may also lead to new unfair and other more serious consequences. Therefore, our country in the establishment of the principle of substantive consolidation at the same time, through specific laws and regulations, strictly grasp the applicable conditions, clear objection to the litigants'remedial ways and other initiatives to ensure the substantive consolidation doctrine is not abused.
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