论关联企业破产违法行为的法律规制

发布时间：2018-03-18 23:20

本文选题：关联企业　切入点：破产　出处：《浙江师范大学》2010年硕士论文　论文类型：学位论文

【摘要】： 关联企业是社会经济发展的产物,是企业由单一形态走向联合形态,已经成为一种普遍存在的经济现象。关联企业的形成,具有促进企业之间资源共享、经营多元化、提高市场竞争力、降低经营风险等功能,但同时也带来了一系列负面影响,如控制企业滥用关联关系损害从属企业少数股东利益、债权人利益和社会公共利益的事情时有发生。遗憾的是,我国对上述负面影响至今尚未引起足够的重视。我国现行破产法是针对单个企业破产而设计的,而关联企业破产时会产生时诸多不同与单个企业破产的特殊问题,尤其是关联企业破产违法行为的出现。在关联企业中,由于关联关系的存在,为企业成员之间进行利益输送和转移提供了便利条件。同时也使得关联企业在破产时,容易实施虚假破产和破产欺诈等违法行为,损害少数股东、债权人的利益和社会公共利益。我国现行相关法律规定尽管能解决部分关联企业破产违法行为,但也存在着很大的缺陷,因此亟需完善和构建我国关联企业破产违法行为规制制度。本文分五部分进行阐述：第一部分,关联企业破产违法问题的提出。本部分主要分析了关联企业的概念和内部特征,列举了关联企业破产违法行为的主要表现形式：虚假破产和破产欺诈,以及关联企业破产违法行为对股东有限责任、企业独立法律地位、债权平等原则带来的挑战。第二部分,三大制度的法理基础及其评价。本部分主要分析了公司法人人格否认、衡平居次原则、实质合并原则各自的法理基础以及各自的法理评价,同时对上述三大制度进行了分析和比较。第三部分,关联企业破产违法行为的国际立法与实践。本部分主要介绍了美国、德国和我国台湾地区处理关联企业破产违法行为的相关法律规定,以及对我国规制关联企业破产违法行为带来的启示。第四部分,我国处理关联企业破产违法行为的现有法律规定和缺陷。本部分主要介绍了我国现阶段处理部分关联企业破产违法行为的民事法律、公司法、破产法相关规定以及各自解决部分关联企业破产违法行为法律效果上的不足。第五部分,我国关联企业破产违法行为规制制度的完善和构建。本部分主要结合我国具体国情,提出了我国规制关联企业破产违法行为的法律框架,“一个基础,两个补充”,即以公司法人人格否认为基础,实质合并、衡平居次为补充的关联企业破产违法行为处理框架。
[Abstract]:The affiliated enterprise is the product of the development of social economy, it is the enterprise from a single form to a joint form, which has become a common economic phenomenon. The formation of affiliated enterprises has promoted the sharing of resources and diversified management among enterprises. The functions of improving market competitiveness and reducing management risk also bring about a series of negative effects, such as controlling the abuse of association relationship of enterprises and harming the interests of minority shareholders of subordinate enterprises. The interests of creditors and the public interest happen from time to time. Unfortunately, China has not paid enough attention to the negative effects mentioned above. The current bankruptcy law of our country is designed for the bankruptcy of a single enterprise. However, when the associated enterprise goes bankrupt, it will produce many special problems which are different from the single enterprise bankruptcy, especially the appearance of the illegal behavior of the affiliated enterprise bankruptcy. In the affiliated enterprise, because of the existence of the association relation, At the same time, it also makes it easy for affiliated enterprises to carry out illegal acts such as false bankruptcy and bankruptcy fraud when they go bankrupt, thus harming minority shareholders. The interests of creditors and the public interests. Although the current relevant laws and regulations of our country can solve the bankruptcy illegal acts of some affiliated enterprises, they also have a lot of defects. Therefore, it is urgent to perfect and construct the regulation system of illegal bankruptcy of affiliated enterprises in China. This part mainly analyzes the concept and internal characteristics of affiliated enterprises, enumerates the main manifestations of related enterprises bankruptcy illegal behavior: false bankruptcy and bankruptcy fraud, And related enterprise bankruptcy illegal behavior to shareholder limited liability, the enterprise independent legal status, the creditor's rights equality principle brings the challenge. The second part, the legal basis of the three systems and their evaluation. This part mainly analyzes the legal basis of the denial of corporate personality, the principle of equalization, the principle of substantive merger and their respective legal evaluation. At the same time, the above three systems are analyzed and compared. The third part, the international legislation and practice of the illegal bankruptcy of affiliated enterprises. This part mainly introduces the relevant laws and regulations of the United States, Germany and Taiwan to deal with the illegal bankruptcy of affiliated enterprises. And to our country regulation related enterprise bankruptcy illegal behavior brings enlightenment. Part 4th, the existing legal provisions and defects in dealing with the illegal bankruptcy of affiliated enterprises in China. This part mainly introduces the civil law, the company law, which deals with the bankruptcy illegal acts of some affiliated enterprises in our country at the present stage. The relevant provisions of bankruptcy law and their respective solutions to the legal effects of some related enterprises bankruptcy violations. Part 5th, the perfection and construction of the regulation system of the illegal bankruptcy behavior of the affiliated enterprises in our country. This part mainly combines the specific situation of our country, and puts forward the legal framework of regulating the illegal behavior of the bankruptcy of the affiliated enterprises in our country, "A foundation," Two supplements, namely, the framework of dealing with related enterprises' bankruptcy illegal acts based on the denial of corporate personality, substantial merger and equalization.
【学位授予单位】：浙江师范大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.92

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