论关联企业实质合并破产

发布时间：2018-04-13 07:36

本文选题：关联企业 + 实质合并　；参考：《中外法学》2017年03期

【摘要】：实质合并是关联企业破产中的一项重要制度,其理论基础与公司法上的人格否认(刺破面纱)既有关联又有区分。在美国的判例法体系中,实质合并规则经历了萌芽和诞生、适用范围扩张到适用标准趋严的过程,人格混同虽然仍是主要的判断标准,但同时延伸到资产和负债分离的难度、债权人对债务人单一性或整体性人格的信赖等辅助性判断标准。我国关联企业破产中对实质合并有着较强的现实需求,但立法和司法解释尚未确立实质合并规则,实践中面临实质合并理论基础何在、实质合并动议由谁提起、法院根据何种标准判断、债权人的异议权如何得到保障等诸多问题,迫切需要在总结实践案例和借鉴域外经验的基础上构建符合我国国情的实质合并破产制度。
[Abstract]:Substantive merger is an important institution in the bankruptcy of affiliated enterprises. Its theoretical basis is related to and distinguishes from the denial of personality (piercing veil) in company law.In the case law system of the United States, the rule of substantive merger has gone through the process of germination and birth, and the scope of application has expanded to the process of tightening the applicable standards. Although personality confusion is still the main criterion of judgment, it extends to the difficulty of separating assets and liabilities at the same time.The creditor's reliance on the debtor's singularity or integrity is an auxiliary criterion.There is a strong practical demand for substantive merger in the bankruptcy of affiliated enterprises in China, but the legislative and judicial explanations have not yet established the substantive merger rules. In practice, there is no theoretical basis for substantive merger, and who brings the substantive merger motion.According to what standard the court judges and how the creditor's right of dissent is protected, it is urgent to construct a substantial merger bankruptcy system in accordance with the national conditions of our country on the basis of summing up practical cases and drawing lessons from overseas experience.
【作者单位】：中国人民大学法学院;
【基金】：司法部2015年度国家法治与法学理论研究一般项目“破产重整制度研究”(15SFB2025)的阶段性成果
【分类号】：D922.291.92

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