论美国破产法上的实质合并原则

发布时间：2018-02-24 00:11

本文关键词： 关联企业破产实质合并债权人保护　出处：《山西大学》2011年硕士论文　论文类型：学位论文

【摘要】：关联企业是适应市场经济和社会化大生产的需要而追求规模效益的产物。其带来的规模经济效益有着单一公司不可比拟的优势,极大地适应了企业发展的现实需要。然而关联企业“在法律上的合法性却远未如其在经济上的合理性那样来得简单和自然”,它为公司的独立人格与独立交易原则所带来的影响增加了从属公司的经营风险,从而在关联企业破产时威胁到从属公司债权人的利益。而目前我国尚缺乏规制关联企业破产问题的专门法律制度,若简单地套用单体企业破产理论,则会造成对从属公司债权人的不公。实质合并原则是美国法院在审理企业破产案件的过程中,基于衡平权利创造出的一种公平分配财产的救济制度。它要求在特定情形下突破关联企业法律上各自独立的表象,将破产的各成员公司的资产和债务予以合并,再就合并后的破产财产依债权比例分配给所有债权人,使被扭曲的利益格局恢复平衡。本文包括引言、正文、结论三部分。正文由以下部分构成：第一部分选取了实质合并在产生和逐步运用的过程中具有典型意义的案例进行介绍和评析,勾画出实质合并原则在美国破产实践中的发展轨迹。第二部分对实质合并原则的基础理论进行了分析。从该原则的理论基础、价值取向以及与其他相关制度的关系等方面进行阐述,展示出其独特的制度价值。第三部分对实质合并在美国破产实践中的适用对象、适用原则、适用标准、举证责任、法律后果等问题进行分析,力求为后文的制度构建提供经验和做好铺垫。第四部分结合我国实际对实质合并原则进行构建。此部分详细分析了在我国引入实质合并原则的必要性和可行性,并从立法体例、实体要件、程序要件上进行了立法构想。
[Abstract]:The affiliated enterprises are the products of pursuing scale benefit in order to meet the needs of market economy and socialized mass production. The scale economic benefits brought by them have unparalleled advantages compared with single company. However, the legal legitimacy of affiliated enterprises is far from being as simple and natural as their economic reasonableness. It is the independent personality of the company and the principle of independent transaction. The impact increases the operational risks of affiliated companies, Therefore, the interests of the creditors of affiliated companies are threatened in the bankruptcy of affiliated enterprises. However, there is still a lack of a special legal system to regulate the bankruptcy of affiliated enterprises in our country, if we simply apply the theory of bankruptcy of individual enterprises, It will result in injustices to the creditors of the subordinate company. The principle of substantial merger is a kind of relief system created by American courts on the basis of equalizing rights in the process of handling bankruptcy cases of enterprises. It requires breakthrough of the independent appearance of the law of affiliated enterprises under certain circumstances. The assets and liabilities of the bankrupt member companies are merged, and then the combined bankruptcy property is distributed to all creditors according to the creditor's rights, thus restoring the balance of the distorted interest pattern. This paper consists of three parts: introduction, text and conclusion. The text is composed of the following parts:. The first part introduces and evaluates the typical cases of substantive merger in the process of production and gradual application, and outlines the development track of the principle of substantive merger in the practice of bankruptcy in the United States. In the second part, the author analyzes the basic theory of the principle of substantive merger, expounds its theoretical basis, value orientation and relationship with other related systems, and shows its unique institutional value. The third part analyzes the applicable objects, applicable principles, applicable standards, burden of proof and legal consequences of substantive merger in the practice of bankruptcy in the United States, in order to provide experience and pave the way for the later system construction. This part analyzes in detail the necessity and feasibility of introducing the principle of substantive merger in China, and makes a legislative conception from the aspects of legislative style, substantive elements and procedural elements.
【学位授予单位】：山西大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D971.2;DD912.29

【相似文献】