上市公司破产重整计划信息披露制度研究

发布时间：2018-01-16 03:11

本文关键词：上市公司破产重整计划信息披露制度研究　出处：《郑州大学》2017年硕士论文　论文类型：学位论文

【摘要】：上市公司破产重整是指上市公司在发生无法清偿到期债务的情形后,通过法律程序对公司债权债务进行重组后重新上市的法律制度。重整计划是整个破产重整程序的核心,这是被破产学界所一致认同的。而在重整计划制定、表决、批准和执行的环节中,又以表决最为关键,因为这意味着相关权利人是否认可重整计划,而破产法所要保护的也正是债权人在破产重整及其他破产程序中的权利,但是权利人作出是否认可的决定时,仅仅只有重整计划是远远不够的,更何况我国现在的重整计划也仅仅是有形式而无实质的文本而已,因此对重整计划的信息披露就显得尤为重要了。我国的上市公司破产重整计划的信息披露目前主要存在两个问题,一个是我国现行的证券法律制度于破产法律制度相冲突的问题;另一个就是我国破产法对破产重整信息披露,尤其是重整计划信息披露的规定严重缺失。本文采取比较法学的分析方法,以美国的重整计划信息披露制度为参考,对我国相关制度的建立进行思考;以实证分析的方法,对我国子2007年破产法实施以来十年间的上市公司重整案例进行简单汇总,对其中的典型案例进行分析。本文主要分为四章,第一章主要对我国上市公司重整计划信息披露的现状进行梳理,包括我国现行证券法和破产法对重整计划信息披露的法律规定,以及实践中信息披露的司法实施情况。根据上述情况,归纳总结出目前我国重整计划信息披露面临的两个主要问题。第二章则是对重整计划信息披露的法律基础进行分析,对于上市公司来说,信息披露一直都在进行,但是这种信息披露主要是上市公司治理过程中常规的信息披露,而破产重整中的上市公司的情况比较特殊,本章也针对这种特殊性进行论述。同时对重整计划信息披露的标准进行论述,通过对美国所实施的“充分信息”进行论述,对我国标准的选择进行论述。第三章是从信息披露的内容和方式上对我国应当采取的信息披露的标准进行论述。第四章是重整计划信息披露规则体系建立的论述,主要是从信息披露的制度选择、信息披露主体、监管主体以及法律责任几方面对信息披露体系的建立提出建议,其中监管主体的选择部分则直接回答了第一章第一个问题,本章其他部分及上章关于内容和方式的论述则是对第一章第二个问题的回答。
[Abstract]:The bankruptcy reorganization of a listed company refers to the situation that the listed company is unable to pay off its debts due. The reorganization plan is the core of the whole bankruptcy reorganization process, which is unanimously recognized by the bankruptcy scholars. In voting, approving and executing, voting is the most important, because it means whether the relevant right holders approve the reorganization plan or not. The bankruptcy law is also to protect the rights of creditors in bankruptcy reorganization and other bankruptcy proceedings, but when the obligee makes a decision whether or not to approve, only reorganization plan is far from enough. What's more, the reorganization plan of our country is only a formal but not a substantive text. Therefore, the information disclosure of the reorganization plan is particularly important. There are two main problems in the information disclosure of the bankruptcy reorganization plan of listed companies in our country. One is that the current securities legal system of our country conflicts with the bankruptcy legal system; The other is the bankruptcy law of bankruptcy reorganization information disclosure, especially the reorganization plan information disclosure provisions are seriously missing. This paper adopts the comparative law analysis method. Taking the information disclosure system of the reorganization plan of the United States as the reference, the author thinks about the establishment of the relevant system in our country. With the method of empirical analysis, this paper makes a simple summary of the listed company reorganization cases in the ten years since the implementation of China's sub-bankruptcy law in 2007, and analyzes the typical cases. This paper is divided into four chapters. The first chapter mainly reviews the current situation of information disclosure of reorganization plan of listed companies in China, including the current securities law and the legal provisions of bankruptcy law on information disclosure of reorganization plan. And the judicial implementation of information disclosure in practice. The second chapter is to analyze the legal basis of reorganization plan information disclosure for listed companies. Information disclosure has been carried out all the time, but this kind of information disclosure is mainly the routine information disclosure in the process of governance of listed companies, while the situation of listed companies in bankruptcy reorganization is quite special. This chapter also discusses this particularity. At the same time, the standard of information disclosure of reorganization plan is discussed, and the "sufficient information" implemented by the United States is discussed. The third chapter is to discuss the standard of information disclosure in our country from the content and way of information disclosure. Chapter 4th is the discussion of the establishment of information disclosure rules system of reorganization plan. . Mainly from the information disclosure system choice, the information disclosure main body, the supervision body as well as the legal responsibility several aspects puts forward the suggestion to the information disclosure system establishment. The selection of the main body directly answers the first question in Chapter 1, and the other parts of this chapter and the discussion on the content and the way in the previous chapter are the answers to the second question in Chapter one.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.92

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