论美国破产法中的实质合并规则

发布时间：2018-07-03 15:04

本文选题：实质合并原则 + 分配　；参考：《财经理论与实践》2010年02期

【摘要】：文章分析了影响美国破产程序中实质合并规则的判断因素及该规则适用中各方利益主体的平衡关系,阐述了实质合并规则的基本原则、合并的前提条件等核心问题,并与公司法中的"揭破公司面纱"制度进行了比较。实质合并规则已经逐步发展成为独立于"揭破公司面纱"规则的一项旨在破产法程序中就债务人财产向债权人进行公平分配的制度。从尊重公司独立性这一公司法核心原则出发,应严格界定实质合并规则的适用条件,慎用实质合并。
[Abstract]:This paper analyzes the judgment factors affecting the substantive merger rules in the bankruptcy proceedings in the United States and the balance relationship between the parties concerned in the application of the rules, and expounds the basic principles of the substantive merger rules and the prerequisite conditions of the substantive merger rules, and so on. It also compares with the system of "breaking the veil of the company" in the company law. The substantive merger rule has gradually developed into a system which is independent of the rule of "breaking the veil of company", which aims at the fair distribution of debtor's property to creditors in the bankruptcy law procedure. Based on the core principle of company law, we should strictly define the applicable conditions of substantive merger rules and exercise caution in substantive merger.
【作者单位】：北京工商大学法学院;
【分类号】：D971.2;DD912.29

【相似文献】