我国的关联企业合并破产制度研究

发布时间：2018-01-18 12:36

本文关键词：我国的关联企业合并破产制度研究　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：关联企业的产生和发展是市场经济和规模化生产共同作用的结果。关联企业的形式在为企业节约交易成本、扩大经营规模、提高整体竞争力等方面具有明显的优势。但是任何事物都有两面性,关联企业的发展壮大虽然在一定程度上促进了企业的发展,但是其存在的问题也不容忽视。由于我国信息披露制度的不完善,关联企业间不规范的交易行为得不到有效披露,同时伴随着企业间资产混同、机构人员混同、经营一体化等问题,信息的不对称给债权人带来巨大的潜在风险。当关联企业同时或先后进入破产程序以后,由于涉案金额巨大,企业间的资产负债严重混同,如果依然按照传统的单独破产的方法进行破产清算,一方面不当利益输送链条中受损的外部债权人的利益得不到有效保护,另一方面关联企业资产负债严重混同的情况下,要把它们区分开来必将耗费大量的时间和金钱成本,债权人的利益得不到保障,司法资源也被过度占用。我国破产法的宗旨是使破产企业的全体债权人获得公平清偿,如果这一问题得不到妥善解决,破产法的立法宗旨就难以实现,甚至会严重影响到我国的市场经济秩序和社会秩序。我国现有的法律制度中,法人人格否认制度,破产撤销权和破产无效制度能够对有些关联企业的破产案件起到一定的规制作用,但是面对日益扩大化、复杂化的关联企业破产案件,现有制度明显力有不及。我国目前尚缺乏对关联企业破产清算中出现的特殊问题进行规制的专门法律制度,这就给司法实践带来了严峻的挑战。本文的主旨就在于为解决关联企业破产过程中面临的特殊问题引入一个新的法律制度——合并破产制度,并对之进行理论上的论证和本土化的制度构建。本文的核心观点在于:各关联企业的独立法人人格只是表象,当关联企业同时或相继破产时,应当适用合并破产制度,还原其在经营过程当中形成的利益一体化的实质,不再区分各自的债权债务,而是将关联企业看做一个统一的整体对外承担责任,债权人就合并后的全部破产财产按比例受偿,以此纠正关联企业之间不正当的关联交易行为对债权人造成的不公正待遇。该制度不仅保障了关联企业的债权人获得公平清偿的权利,而且有助于缩短破产案件的审理时间,提高司法效率。我国在合并破产制度领域的研究起步较晚,虽然部分法院已经在司法实践过程中开始积极地探索和适用合并破产制度,并且取得了较好的效果,但该制度在我国现有破产法中尚无明确规定,我国作为成文法国家,面对越来越多的关联企业破产案件,于法无据会使法官在做决定时感到左右为难。在以美国为代表的英美法系国家中,法学界对合并破产制度的研究已经较为成熟,我国在对合并破产制度的实践探索过程中要善于学习借鉴国外的经验,结合各国已经形成的诸多司法判例,对其进行深入研究。笔者在撰写本文时运用比较研究的方法,通过对比美国实质合并原则的历史演进过程,同时结合我国法学界诸多学者的对合并破产制度的研究贡献,对我国的合并破产制度提出了自己的一些拙见。合并破产制度对纠正关联企业间扭曲的利益关系和高度混同现状以及保障债权人公平受偿的作用是有目共睹的,因此笔者希望通过本文对合并破产制度进行理论上的分析和制度上的论证,为我国确立该制度提供针对性思考和框架化建议。
[Abstract]:The emergence and development of associated enterprises is the interaction between market economy and large-scale production. Related enterprises in the form of saving transaction cost of enterprises, expand the scale of operation, has obvious advantages to improve the overall competitiveness. But everything has two sides, the development and growth of Enterprises Association although to a certain extent, promote the enterprise the development, but the problem can not be ignored. Because of China's information disclosure system is not perfect, does not regulate the transactions between associated enterprises behavior without effective disclosure, accompanied by enterprise asset mix, staff confusion, business integration and other issues, information asymmetry brings huge potential risks to creditors when the associated enterprises. At the same time or successively entered bankruptcy proceedings, due to the huge amount of money involved, inter enterprise assets and liabilities serious confusion, if still in accordance with the traditional single The only way of bankruptcy liquidation, on the one hand, the improper transfer of benefits in the chain of the damaged external creditors' interests are not effectively protected, on the other hand, the assets and liabilities related enterprises under the condition of serious confusion, to separate them will cost a lot of time and money consuming, not to protect the interests of creditors, judicial resources it is over occupied. The bankruptcy law of our country's purpose is to make all the creditors of the bankrupt enterprise get fair pay, if this problem is not solved properly, the legislative purpose of bankrupt law is difficult to achieve, even seriously affect China's market economic order and social order. Our existing legal system and the legal personality denial system, bankruptcy revocation rights and bankruptcy invalid system to bankruptcy case for some related enterprises play a certain role in regulation, but in the face of increasingly complicated expansion. The case of affiliated enterprise bankruptcy, the existing system have obvious. China's current lack of a special legal system to regulate the special problems in the bankruptcy liquidation, which brings great challenges to the judicial practice. The purpose of this article is to introduce a new legal system and bankruptcy system for special problems solve process related businesses in bankruptcy, and the construction of the theoretical arguments and the localization of the system. The key point of this paper lies in: the associated enterprises independent legal personality is just appearance, when the associated enterprises simultaneously or successively bankruptcy, shall apply with the bankruptcy system, reducing the formation of interest in the business process the essence of integration, no longer distinguish the respective claims of debt, but the associated enterprises as a whole responsibility of foreign creditors, after the merger of all The bankrupt property proportional compensation, the unfair treatment to correct the unfair related transactions between affiliated enterprises to creditors caused. This system not only ensures the affiliated enterprise creditors to obtain a fair settlement of rights, but also helps to shorten the time of bankruptcy cases, improve judicial efficiency. The research in the field with the bankruptcy system started late in China, although some courts have begun to actively explore and apply with the bankruptcy system in the process of judicial practice, and achieved good results, but the system in China's current bankruptcy law is no clear provisions in our country as a civil law country, facing the association more and more enterprise bankruptcy cases in law according to the judge was in a dilemma in decision making. In the United States as the representative of the common law countries, combined with research on Bankruptcy System of law has been more mature, I In practice of bankruptcy system in the process of exploration should be good at learning from foreign experience, combined with many countries have formed the judicial precedent, to conduct in-depth studies. The author uses the method of comparative study in this writing, through the historical evolution compared to the United States the principle of substantive consolidation process, combined with the contribution to the study of merger bankruptcy system the Chinese law scholars, put forward some opinions of their own with the bankruptcy system of our country. With the bankruptcy system to correct the distortion of the interest relationship between associated enterprises and highly confused situation in order to protect the creditors and fair compensation is obvious to people, so I hope that through this paper analysis and system theory. The demonstration of the merger of bankruptcy system, the system provides for thinking and suggestions for our country to establish a framework.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.92

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