企业并购中债权债务转移的研究

发布时间：2018-05-29 14:34

本文选题：企业 + 并购　；参考：《华东政法大学》2014年硕士论文

【摘要】：企业并购在经济全球化的时代背景下迅猛发展，不断创造着数字上的奇迹，给无数投资者带来惊喜。市场经济大发展时期，企业并购必然产生，在企业资本运营和调整组织架构方面，是一项重要措施。可以有效实现企业在经营过程中扩大业务范围和拓展经营领域拓展的战略性需要，更是给通过并购给企业带来了更强大的动力和更充沛的活力。这事关并购后企业能否拥有强大的竞争能力，是否能够在充满竞争的市场当中占有或更加稳固一席之地。随着我国经济发展的国际化，企业并购已从国内企业间的并购扩展到了国内与国外企业的并购，企业并购的趋势亦走上了更广阔的舞台。从经营层面来看，企业并购不能简单地认为是两个企业相互叠加在一起，而是在各个方面重新组建，能够让两个企业的发展战略与企业的内在文化进行融合，为达成1+12的良好局面。从法律层面来看，企业并购更是诸多法律关系的承继、法律主体人格的维持、变更或消灭。同时也是并购企业营业上的转让和合并。本文将分析并购行为中囊括的各类法律关系中的一项，即企业并购带来的债权债务转让为切入点，首先探讨其性质和概念上的界定，其次梳理行使中的现行法律、法规的要求以及潜在的争议，并参考国外相关立法可为国内所借鉴的部分，最后就实务操作中常见的风险和常用的防范措施进行罗列。本文的第一章将谈谈笔者对企业并购的行为、模式和类型的理解，，从现行的法律、法规中获取对企业并购行为概念的界定，并从业界理论探讨和实务操作的角度对企业并购进行分类，有按并购方式的，有按并购目的的，还有按并购标的和策略的。通过对企业并购基本情形的分析来展现其本质是怎样的一种法律行为，包含了怎样的法律关系。基于文本第一章所做的铺垫，本文第二章将就企业并购中的债权债务转移所涉及的民商法理论展开分析。另外，笔者也将尝试理解商事债权债务转移与民事债权债务转移有怎样的区别的和联系，比如其生效要件、通知的原则等，尤其要探讨国外相关立法在考虑商事交易行为对效率和安全全面追求的情况下是怎样规定的，并且有可能为我国所借鉴。在本文第三章，笔者将会梳理企业并购中债权债务的不同承担方式，另外还会从实务操作的角度来分析企业并购中债权债务转移所带来的各类风险以及相应的预案。以期使本文的研究意义从立法理论层面与实践相结合。
[Abstract]:Under the background of economic globalization, mergers and acquisitions are developing rapidly, creating digital miracles and bringing surprises to countless investors. In the period of great development of market economy, M & A is inevitable, which is an important measure in capital operation and organizational structure adjustment. It can effectively realize the strategic needs of expanding the business scope and expanding the business field in the course of business operation, and it also brings more powerful power and more abundant vitality to the enterprise through merger and acquisition. This is related to whether the M & A enterprises have strong competitiveness, whether they can occupy or have a more stable place in the competitive market. With the internationalization of China's economic development, M & A has expanded from domestic M & A to domestic and foreign M & A, and the trend of M & A has been on a broader stage. From the management level, the merger and acquisition of enterprises can not simply think that the two enterprises are superimposed on each other, but are reorganized in various aspects, which can make the development strategy of the two enterprises and the internal culture of the enterprises merge together. In order to achieve a good situation of 12. From the legal level, M & A is the inheritance of many legal relations, the maintenance, change or elimination of legal subject personality. At the same time is also M & A business transfer and merger. In this paper, we will analyze one of the kinds of legal relations included in M & A, that is, the transfer of creditor's rights and debts brought by M & A as the starting point, first, discuss the definition of its nature and concept, and then sort out the current law in practice. The requirements of laws and regulations and potential disputes, and referring to the relevant foreign legislation can be used for reference part of the domestic, the practice of common risks and common preventive measures are listed. The first chapter of this paper will talk about the author's understanding of the behavior, mode and type of M & A, and get the definition of the concept of M & A from the existing laws and regulations. From the perspective of industry theory and practical operation, M & A is classified according to M & A mode, M A purpose, M A target and strategy. Through the analysis of the basic situation of M & A, the author shows what kind of legal behavior is its essence and what kind of legal relationship it contains. Based on the foreshadowing in the first chapter, the second chapter will analyze the theory of civil law involved in the transfer of creditor's rights and liabilities in enterprise mergers and acquisitions. In addition, the author will also try to understand the difference and connection between the transfer of commercial creditor's rights and the transfer of civil creditor's rights and liabilities, such as its effective elements, the principle of notification, etc. In particular, it is necessary to explore how the relevant foreign legislation, considering the overall pursuit of efficiency and security in commercial transactions, may be used for reference by our country. In the third chapter of this paper, the author will comb the different ways of debt and creditor's rights in M & A, and analyze the various risks and corresponding plans of the transfer of creditor's rights and liabilities in M & A from the perspective of practical operation. In order to make the significance of this study from the legislative theory and practice combined.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.291.91

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