关联企业破产中“揭开公司面纱”原则的适用

发布时间：2018-08-30 13:01

【摘要】： 关联企业的出现对于传统公司法中的“独立法律人格”和“股东有限责任”制度造成了极大的冲击。关联企业在破产时会产生不同于单个企业破产的特殊问题。如果企业在经营过程中由于这种关联关系而丧失独立性,进而导致破产,那么破产企业的债权人的利益,有可能因为这种关联关系而遭到侵害。而破产法律制度的价值就是保证债权人公平受偿。这时就需要对“法律独立人格”和“股东有限责任”制度进行改进,揭开公司面纱,而要求关联企业对破产企业的债权人承担责任,切实保护债权人的利益；同时,如果适用“揭开公司面纱”原则否定公司独立人格,那么对于需要承担责任的关联企业的债权人来说,也有可能侵害其利益,因此有必要采取措施对破产企业的债权人和关联企业的债权人的利益进行平衡。这些都需要在破产法适用“揭开公司面纱”原则时予以考虑。本文结合我国的立法和司法实践,简要分析了将“揭开公司面纱”原则引入我国破产法领域的一些基本问题,并提出了在关联企业破产中适用“揭开公司面纱”原则的几点建议。第一部分通过引用实际案例提出关联企业破产中存在的特殊法律问题。简述关联企业的界定,概括关联企业破产违法行为的共同特征。第二部分主要分析适用“揭开公司面纱”原则规制关联企业破产的必要性与可行性。第三部分主要分析《公司法》“揭开公司面纱”原则规制关联企业破产的障碍。第四部分提出适用“揭开公司面纱”原则处理关联企业破产法律问题的具体构想。最后,得出结论。
[Abstract]:The emergence of affiliated enterprises has a great impact on the system of "independent legal personality" and "shareholder limited liability" in the traditional company law. In bankruptcy, affiliated enterprises will have a special problem which is different from the bankruptcy of a single enterprise. If the enterprise loses its independence because of this kind of relation in the course of operation, then the interests of the creditors of the bankrupt enterprise may be infringed because of this kind of association relationship. The value of the bankruptcy legal system is to ensure that creditors are fairly compensated. At this time, it is necessary to improve the system of "independent legal personality" and "limited liability of shareholders", to unveil the corporate veil, and to require the affiliated enterprises to take responsibility for the creditors of the bankrupt enterprises and to protect the interests of the creditors; at the same time, If the principle of "unveiling the corporate veil" is applied to deny the independent personality of the company, it may also infringe upon the interests of the creditors of the affiliated enterprises that need to be held responsible. Therefore, it is necessary to take measures to balance the interests of creditors of bankrupt enterprises and affiliated enterprises. These need to be taken into account when bankruptcy laws apply the "corporate veil" principle. Based on the legislative and judicial practice of our country, this paper briefly analyzes some basic problems of introducing the principle of "lifting the veil of company" into the field of bankruptcy law of our country. Some suggestions on how to apply the principle of "unveiling the veil" in the bankruptcy of affiliated enterprises are put forward. The first part puts forward the special legal problems in the bankruptcy of affiliated enterprises by quoting actual cases. This paper briefly describes the definition of affiliated enterprises and summarizes the common characteristics of bankruptcy violations of affiliated enterprises. The second part mainly analyzes the necessity and feasibility of applying the principle of "unveiling the corporate veil" to regulate the bankruptcy of affiliated enterprises. In the third part, the author analyzes the obstacles to the regulation of the bankruptcy of affiliated enterprises under the principle of "unveiling the veil of company" in Company Law. The fourth part puts forward the concrete idea of applying the principle of "unveiling the corporate veil" to deal with the bankruptcy law of affiliated enterprises. Finally, a conclusion is drawn.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.92

【参考文献】