关联企业破产中的实质合并制度研究

发布时间：2018-02-28 14:41

本文关键词： 关联企业整体责任实质合并　出处：《辽宁大学》2013年硕士论文　论文类型：学位论文

【摘要】：关联企业的发展不但带来经济发展和社会进步的正面效应，也带来逃避债务和信用危机的负面影响：关联企业无限制追逐自身利益，滥用法人独立人格，破坏与其他企业之间正当的经济纽带，通过不正当的或欺诈性的方式转移财产。当被转移财产的关联企业破产时，严格依照法人主体地位进行破产清算，债权人的合法利益将受到侵害。在我国，关联企业破产问题随着市场经济的发展日益复杂，公司法和企业破产法存在立法不足，法人人格否认理论、破产撤销制度和破产无效制度已不能妥善解决因关联企业破产引起的主体认定、资产混同和债权保护等问题，因此本文建议引入实质合并制度并对其本土化进行论证。 “实质合并制度是美国司法机关在审理关联企业破产案件中创设的一项衡平救济制度。”1公平原则和整体责任理论作为实质合并制度的理论基础，也成为区分与之密切联系的法人人格否认理论、从属求偿原则的关键。实质合并制度具有尊重当事人意思自治、可以区分破产财产和节约破产清算成本的优势，各关联企业的资产和债务合并计算并经管理人的统一管理和平衡不同的负债率后，债权人按债权比例受偿。实质合并制度在多个国家的法律中有迹可循，我国个别法院也已经先行实践了一些以实质合并方式处理关联企业破产案件，尽管这种“无照经营”的探路摸索实属无奈，但是实质合并制度在提高司法效率、降低破产成本和保护破产债权的作用方面已经引起国内法学界尤其是司法实践工作者越来越多的关注。实质合并制度的本土化过程，是对制度本身吸收和借鉴的过程；实质合并制度的本土化过程，是对破产债权衡量和保护的过程；实质合并制度的本土化过程，是对我国破产立法考量和论证的过程；实质合并制度的本土化过程，是对我国司法实践优化和发展的过程。因此本文认为：对我国关联企业破产中的实质合并制度的构建应当坚持以公平原则为基础，以整体责任为依据，以破产规范为体例，，以人格混同为标准，以诉讼程序为限定，以法律效果为目标。
[Abstract]:The development of affiliated enterprises brings not only the positive effect of economic development and social progress, but also the negative effect of avoiding debt and credit crisis. To destroy the proper economic ties with other enterprises and to transfer property by improper or fraudulent means. When the transferred associated enterprise goes bankrupt, the liquidation shall be carried out strictly in accordance with the status of the subject of the legal person, The legitimate interests of creditors will be infringed upon. In China, the bankruptcy of affiliated enterprises is becoming more and more complicated with the development of market economy. The bankruptcy revocation system and the bankruptcy invalidation system can not properly solve the problems of subject identification, asset mixing and creditor's rights protection caused by the bankruptcy of affiliated enterprises, so this paper proposes to introduce the substantive merger system and to demonstrate its localization. "substantive merger system" is an equitable relief system created by the judicial organs of the United States in the adjudication of bankruptcy cases of affiliated enterprises. "(1) the principle of fairness and the theory of overall responsibility are the theoretical basis of the substantive merger system." It is also the key to the theory of personality denial of legal persons and the principle of subordinate claim. The substantial merger system has the advantages of respecting the autonomy of the parties, distinguishing bankruptcy property and saving the cost of bankruptcy liquidation. After the assets and liabilities of each affiliated enterprise have been consolidated and calculated, and after the unified management of the administrator and the balance of the different debt ratios, the creditor shall be repaid in proportion to the creditor's rights. The substantive merger system has evidence to be followed in the laws of many countries, Some courts in our country have already practiced some cases of bankruptcy of affiliated enterprises in the form of substantial merger. Although it is helpless to explore the way of "unlicensed operation", the system of substantive merger is improving the judicial efficiency. The role of reducing bankruptcy costs and protecting bankruptcy claims has attracted more and more attention in domestic legal circles, especially in judicial practice. The localization process of substantive merger system is the process of absorbing and drawing lessons from the system itself. The localization process of the substantive merger system is the process of measuring and protecting the bankruptcy creditor's rights, the localization process of the substantive merger system is the process of considering and proving the bankruptcy legislation of our country, the localization process of the substantive merger system, It is the process of optimizing and developing the judicial practice of our country. Therefore, this paper holds that the construction of the substantial merger system in the bankruptcy of the affiliated enterprises in our country should be based on the principle of fairness, on the basis of the whole responsibility, and on the bankruptcy standard. Take personality mixing as the standard, legal procedure as the limit, and the legal effect as the goal.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.291.92

【参考文献】