论实体合并在跨界破产中的适用

发布时间：2018-03-28 16:56

本文选题：实体合并　切入点：跨界破产　出处：《中国政法大学》2011年硕士论文

【摘要】：实质合并是相对于传统的“独立实体办法”而言的。其是指在处理企业集团破产案件中,把形式上分立的公司实体的资产和负债合并,以消除集团企业之间的界限,从而实现统一集中处理的目的。一直以来实体合并被认为是“被忽视的法律一角”,但这个话题仍然不是新话题,它引起了国内公司法和破产法两者的问题,同时也带来了国际法方面的问题,尤其在这样一个跨国企业以集团形式为原则存在的时代。在集团的一体化关系密切,属于每个集团成员的资产和负债不易确定的情况下,采用跨国界实体合并可能有助于集团破产程序的管理。然而,在跨国界情况下考虑这种救济办法,比在国内环境下复杂得多,这也是本文研究的重心之所在。全文由三大部分组成:引言、正文和结论,共有五章第一章.引言。引言部分首先介绍了本文的选题背景和意义,然后就本文的研究思路和研究方法做了阐释,同时也包含了本文的研究目的-为在跨国公司集团破产中实现公平对待债权人和经济效率的目标题提供一种思路或者方法。第二章.相关概念及概述,该部分从实体合并方法的概念入手,在此基础上比较实体合并方法与跨国集团破产案件中的其它相关处理方法,并结合美国判例阐述实体合并方法的形成发展,最后转入对实体合并方法适用于跨国集团破产的必要性和充分性的分析。第三章,跨界破产中实体合并方法的适用,该部分首先阐述了实体合并方法在跨界破产中适用时需要考量的两大因素,随后着重分析其具体的适用原则、范围、情形、程序及效力。最后介绍了实体合并的矫正方法。第四章实体合并适用于跨界破产的案例分析。该部分以BCCI破产案和Bramalea集团公司破产案为例,说明当一个在不同法域设有子公司的一体化程度很高的集团破产时,在清算人合意或取得债权人同意的情况下,是可以将其当作单一实体进行管理的,这些成功的案例对实体合并方法的运用与发展有着重要的借鉴意义。第五章结论,是笔者对以上论述的总结,实体合并在跨国破产中适用的可能性应被允许,至少在一些极端的案例中。只有对实体合并在跨国破产中适用的理论和实践进一步地研究,才能保证该方法更好地在国际破产制度中发挥作用。
[Abstract]:Substantive consolidation is relative to the traditional "independent entity approach". It refers to the consolidation of assets and liabilities of formally separate corporate entities in dealing with enterprise group insolvency cases in order to eliminate the boundaries between group enterprises, So as to achieve the goal of unified and centralized treatment. Entity merger has long been regarded as a "neglected corner of the law," but this topic is still not a new topic. It raises questions about both domestic company law and bankruptcy law. It also raises problems in international law, especially in an era in which multinational enterprises are based on the principle of group form... where the integration of the group is so close that the assets and liabilities of each group member are not easily determined, The adoption of cross-border entity mergers may be helpful in the administration of group insolvency proceedings. However, considering such remedies in cross-border situations is much more complex than in domestic environments, which is also the focus of this study. The full text consists of three parts: introduction, text and conclusion, with five chapters. Chapter 1. Introduction. The introduction first introduces the background and significance of this thesis, and then explains the research ideas and methods of this paper. At the same time, it also includes the purpose of this paper-to provide a way to realize the goal of fair treatment of creditors and economic efficiency in the bankruptcy of multinational group. The second chapter. The related concepts and overview, this part starts with the concept of entity merger method, and then compares the entity merger method with other related treatment methods in multinational group bankruptcy cases. Combined with American jurisprudence, the formation and development of entity merger method is expounded, and the necessity and adequacy of entity merger method applied to the bankruptcy of transnational group are analyzed. Chapter three, the application of entity merger method in cross-border insolvency. This part first expounds two major factors that need to be considered in the application of entity merger method in cross-border insolvency, and then analyzes its specific application principle, scope and situation. Procedure and effectiveness. Finally, the correction method of entity merging is introduced. Chapter IV the case study of entity merger applied to cross-border insolvency. This section takes BCCI bankruptcy and Bramalea group bankruptcy as examples to illustrate the bankruptcy of a group with a high degree of integration with subsidiaries in different jurisdictions. If the liquidator agrees or acquires the consent of creditors, it can be managed as a single entity. These successful cases have important reference significance for the application and development of entity merger method. The conclusion of the fifth chapter is the conclusion that the possibility of entity merger in transnational bankruptcy should be allowed. At least in some extreme cases. Only by further studying the theory and practice of entity merger in transnational insolvency can the method play a better role in the international insolvency system.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.92

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