论“深石原则”与非正当关联交易的法律规制

发布时间：2018-12-29 09:23

【摘要】：“深石原则”源于美国的判例法，要求当从属公司因不能清偿或者破产时，在重整程序、清算程序以及破产和解程序中，控制公司的债权应当让位于从属公司其他债权人的债权。“深石原则”的法理基础主要是公平正义理论、信义义务理论以及权力控制理论。“深石原则”通过债权人保护这一媒介与非正当关联交易规制发生关联，“深石原则”在规制非正当关联交易的同时能够降低从属公司其他债权人合法债权被侵害的风险。从保护其他债权人的角度出发，只有因交易行为导致从属公司资金的减少而缺乏偿债能力时才有必要运用“深石原则”将先前的非正当关联交易行为视为非正当行为，进而实现控制公司的债权居次。“深石原则”适用的前提是从属公司破产，从而不能清偿到期债务。 “深石原则”的适用要求控制公司与从属公司之间存在不正当关联交易行为，在结果上要求控制公司取得债权并对从属公司造成损害，，同时要求不正当关联交易行为与债权产生之间存在因果关系。“深石原则”的适用限制控制公司取回权、抵销权以及别除权。我国引入“深石原则”具备一定的立法和制度基础，同时立法的原则性与低位阶性和债权人保护制度薄弱又为引入制造了困难。引入“深石原则”以后，还需要从三个方面出发融合现有制度：明确“深石原则”的实体标准；细化相关立法，增强部门法的协调性；增强相关配套措施的可操作性。
[Abstract]:The "Deep Stone principle" derives from the case law of the United States, which requires that when a subordinate company is unable to pay off or become bankrupt, it shall be in the reorganization proceedings, liquidation proceedings and insolvency settlement proceedings, The creditor's rights of the controlling company shall give way to those of the other creditors of the subordinate company. The legal basis of Deep Stone principle is the theory of fairness and justice, the theory of fiduciary obligation and the theory of power control. The "deep stone principle" is connected with the regulation of illegitimate related party transactions through the medium of creditor protection. The "deep stone principle" can reduce the risk of infringement of other creditors' legitimate creditor's rights in subordinate company while regulating illegitimate related party transactions. From the point of view of protecting other creditors, it is necessary to apply the "Deep Stone principle" to treat the previous illegitimate related party transactions as illegitimate only if they are insolvent due to the reduction of the capital of the subordinate company caused by the transaction behavior. Then realize the control of the company's creditor's rights. The application of the Deep Stone principle is based on the bankruptcy of the subordinate company and the inability to pay off the debts due. The application of the "Deep Stone principle" requires the control of the existence of improper related party transactions between the company and the affiliated company, the result of which requires the control company to obtain the creditor's rights and cause damage to the subordinate company. At the same time, it requires causality between improper related party transaction and creditor's rights. The application of the "Deep Stone principle" limits the company's right to take back, offset and special rights. The introduction of the "deep stone principle" in China has a certain legislative and institutional basis, at the same time, the principle and low rank of legislation and the weakness of creditor protection system make it difficult to introduce. After the introduction of the "deep stone principle", it is necessary to merge the existing system from three aspects: to clarify the substantive standard of the "deep stone principle"; to refine the relevant legislation and enhance the coordination of the department law; and to enhance the operability of the relevant supporting measures.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D971.2;DD912.29

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