论关联企业的债权人债权的保护

发布时间：2018-01-12 17:01

本文关键词：论关联企业的债权人债权的保护　出处：《华东政法大学》2013年硕士论文　论文类型：学位论文

【摘要】：关联企业作为现代社会经济活动中重要的企业存在形式，其成员企业间存在着与单一企业有别的控制与从属关系。一方面，它充分享受着公司独立法人格制度和股东有限责任制度带来的优势，在一定程度上减少了交易风险和交易成本。另一方面，关联企业也往往基于控制与从属关系而产生不公平交易，给关联企业的外部债权人尤其是从属企业的债权人带来了受偿不能的风险的可能。对关联企业债权人进行保护最根本的原因是关联企业间的不公平交易掏空了从属企业致使从属企业无法偿债甚至破产，威胁到了债权人的利益。目前各国法律对从属企业债权人的保护各有特色，德国和我国台湾地区由于分别通过设立关联企业的专门立法和部门法专章规制关联企业，因而在保护关联企业债权人方面显得较为完整统一。我国则和日本、法国等国家一样，对于关联企业及其债权人的保护立法，散见于公司法、破产法等部门立法中。本文通过分析对比我国和境外立法、实践情况，借鉴国外立法实践之长，从关联企业信息公开、债务承担、破产财产分配三方面探究对关联企业的债权人债权的保护。本文一共六个部分，分四章，共三万余字。其中，第一部分为导言，阐述了本文写作的意义和思路。最后为结语，对全文进行了总结和概括。文章的主要部分集中在第一章至第四章（即第二部分至第五部分）。第一章通过对关联企业的概念以及关联企业间控制与从属关系进行界定，以明确关联企业控制与从属关系对于债权人保护的特殊性，阐述了关联企业债权人利益受损的表现形式，具体包括关联企业信息披露不透明影响债权人投资决策和关联企业间不公平交易影响债权受偿两方面，明确了关联企业债权人保护的必要性。第二章从关联企业信息公开角度入手，通过关联企业投资持股状况和关联交易两方面详细地阐述了境内外立法现状和实践中对关联企业债权人的保护。其中使用了比较法学分析方法，通过借鉴国外好的制度，尝试对我国相应制度进行完善，其中包括在公司法中引入关联企业信息公开制度、控制股东信息公开义务的细化和举证责任的倒置。第三章从关联企业债务承担角度入手，明确了关联企业对于股东有限责任制度和公司法人格独立制度的冲击，，并通过比较法学的方法明确了关联企业债权人保护的关键在于公司法人格否认制度，同时对于两大法系董事义务的扩张适用以保护关联企业债权人债权进行了探究，并提出了我国有关法人格制度完善的几点建议。第四章从关联企业破产财产分配角度入手，明确了有关关联企业破产是导致债权人债权无法受偿的直接原因，并分析了实务中存在的问题，以比较法视野探究了衡平居次原则、实质合并原则、破产前特定期间交易无效规则对于公平全面分配破产财产的重要性，同时阐述了建立我国有关制度的具体建议。
[Abstract]:Affiliated enterprises as an important economic activities in modern society, enterprises exist in the form of its member enterprises exist other control and affiliation with a single enterprise. On the one hand, it brings the full enjoyment of the company's independent personality system and limited liability of shareholder advantage, to a certain extent, reduce transaction risk and transaction cost on the other. On the one hand, related enterprises also tend to produce based on the relationship between control and subordinate to related enterprises not even bargain, external creditors especially subordinate enterprise creditors brought by risk compensation is not possible. For reasons related company creditor protection is the most fundamental among enterprises not even bargain hollowed out subordinate enterprises in subordinate enterprises unable to pay or even bankruptcy, a threat to the interests of the creditors.
The legal protection of the creditors of the subordinate enterprises have their own characteristics, Germany and China's Taiwan region due to related enterprises through the establishment of special legislation and regulation department law chapter of related enterprises, so in terms of protection of creditors is relatively complete and unified enterprise association. China and Japan, like France and other countries, for the protection of legislation and related enterprises creditors, in company law, bankruptcy law and other departments in the legislation. Through the analysis of the practice of the comparison between China and foreign legislation, foreign legislative practice, from the relevance of corporate information disclosure, the debt, the distribution of the bankruptcy property protection on the three of the affiliated enterprise creditor's rights.
This paper consists of six parts, four chapters, a total of more than 30000 words. The first part is the introduction, explains the purpose and significance. The last part is the conclusion, summarizes and generalizes the whole thesis.
The main parts of the article are in the first chapter to the fourth chapter (second to fifth).
The first chapter of the concept of affiliated enterprises and related enterprises control were defined and subordinate, to clear the control and subordinate relationship between related enterprises particularity for creditor protection, expounds the forms of affiliated enterprises damaged the interests of creditors, including the related enterprise information disclosure opaque influence decision-making investment and creditors between associated enterprises do not even bargain effect the repayment of the debt of two, the necessity of protecting the creditors of affiliated enterprises.
The second chapter starts from the perspective of information disclosure of related enterprises, through two aspects of affiliated enterprise investment shareholdings and related transactions in detail the protection of creditors of affiliated enterprises of domestic and foreign legislation and practice. The use of comparative law analysis, by referring to foreign good system, try to improve the relevant system in our country. Including the introduction of the information disclosure system of related enterprises in the company law, the controlling shareholders obligations of information disclosure and refinement of the inversion of the burden of proof.
The third chapter from the perspective of debt related enterprises, the related enterprises for the limited liability of shareholders and the company law personality system impact, and through the method of comparative law defines the key to protect the creditor of the affiliate enterprise lies in the system of disregard of corporate personality at the same time for the two legal systems, the director's duty to protect the creditors of affiliated enterprises for expansion right of inquiry, and puts forward some suggestions on perfecting the system of legal personality.
The fourth chapter starts from the perspective of affiliated enterprise bankruptcy property distribution, the affiliated enterprise bankruptcy is a direct cause of the creditor's rights to receive compensation, and analyzes the problems existing in the practice, in the perspective of comparative law to explore the principle of equitable subordination, the principle of substantive consolidation, the importance of breaking the rules for the specific transaction is invalid during the prenatal comprehensive fair distribution the bankrupt property, and expounds the concrete suggestions on the establishment of China's relevant system.

【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D923.3

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