跨境破产中破产财产问题研究

发布时间：2018-03-04 15:31

本文选题：跨境破产　切入点：破产财产　出处：《中央民族大学》2015年硕士论文　论文类型：学位论文

【摘要】：本文研究的核心问题是跨境破产中破产财产的范围界定及其处理机制。哪些财产根据法律的规定需要纳入破产财产,这是一个破产案件需要首先考虑的问题。准确界定债务人财产、实现债务人财产最大化是破产程序中最重要的内容。对债务人不当行为的强行校正是破产程序公平的保证,也是管理人的职能充分发挥的重要阵地,管理人应当担任起这一职责。2012年举行的第五届中国破产法论坛会议对破产财产作了专题论坛。会议指出,破产实务中,在债务人财产方面存在六大问题：财产范围、财产价值最大化、财产处置时机、财产评估之争、财产管理模式之争、财产分配之争等诸多问题。在跨境破产方面,也存在各国破产法律对破产财产的规定的不同而导致的冲突,本文着重选择了解决破产财产范围如何界定的问题。破产财产的范围界定在我国也存在争议,比如说,证券公司的财产范围怎么划定,金融机构涉及经营许可的问题,金融资源争议较大,进入破产程序前已经处置,都没有纳入破产财产的范围,这些资源那去了?以证券公司为例,营业部在破产前即以较低价格转让出去,80%-90%的营业部都是原址翻牌,原来的债权人和股东都未获得公平对价。某奶业公司的最大资产价值不在于设备,在于庞大的供应奶源市场和市场销售网络,一旦破产清算,这些资源很难纳入破产财产分配给债权人,但是重整中评估企业整体运营价值通常会将这些资源纳入财产范围。按照原理讲,继续运营的价值大于清算价值,很遗憾的是上述公司都走了清算程序。这些问题说明破产财产范围的界定对破产程序的顺利进行具有很重要的影响。我国现行的《企业破产法》对于跨国破产有了突破性的规定,但这短短数行的规定仍停留在理论阶段,对我们当前实践中遇到的跨国破产案件而言,还远不合适。当前,关于跨国破产的一些国际文件,特别是《跨境破产示范法》和《欧盟破产条例》得到越来越多的重视,但我国必须在保护本国利益和更好地促进跨境破产的国际合作之间找到适当的平衡。由于经济全球一体化进程的加快,跨国公司资本流动的加快导致市场效率和风险都在不断增加,特别是近年来在国际社会上发生的美国安然公司破产案、世通公司破产案等影响力比较大的破产案件,对破产法,特别是跨国破产法提出了新的挑战。经济全球化和多元化导致了跨境破产法律问题的复杂化。从各国的司法实践来看,在较短的时间内建立统一的跨境破产法或统一的跨境破产处理规则是不可能的。所以,在处理跨境破产法律问题时,需要采取国际合作的态度。本文通过对美国、德国、日本等国家的破产立法对破产财产范围的规定做一定研究,以及示范法和欧盟破产规则对我国的立法启示,试图梳理在跨境破产中各国对破产财产范围的界定存在争议的情况下如何解决的问题,即通过冲突法规则来确定在具体案件中的法院选择和法律选择。本文对如何界定跨境破产中破产财产的范围和如何解决破产财产范围争议的问题,采用的是比较分析的方法、案例分析的方法和逻辑分析的方法。
[Abstract]:The core of this paper is the scope of bankruptcy property in cross-border insolvency and the definition of processing mechanism. What property according to the provisions of the law should be included in the bankruptcy property, this is the first consideration to a bankruptcy case. The accurate definition of the property of the debtor, the debtor's property to achieve maximum is the most important content in the bankruptcy procedure against the debtor misconduct. The forcible correction is the bankruptcy procedure fair guarantee, is also an important position for managers to give full play to the functions of the administrator shall be held this duty in.2012 fifth Chinese bankruptcy law forum made a special forum on the bankruptcy property. The meeting pointed out that the bankruptcy practice, there are six major problems in the debtor's property: the scope of property, property value, property disposal time, property assessment of the dispute, the property management dispute, many problems of distribution of property dispute. In cross-border insolvency, bankruptcy law conflicts also exist all provisions of bankruptcy property is different, this paper focuses on the choice of how to define the scope of the bankruptcy property to solve problem. The scope of the bankruptcy property definition in our country is also controversial, for example, the securities company property how delineated the financial institutions involved in business license the problem of financial resources, the dispute is large, has entered bankruptcy proceedings before the disposal, are not included in the scope of the bankruptcy property, the resources that go? To the securities company as the example, in the business department before the bankruptcy with a low price transfer out, 80%-90% business department is the site of the original flop, creditors and shareholders are not obtained fair price. The maximum value of assets of a dairy company, is not the equipment, is a huge supply of milk market and marketing network, once the bankruptcy of these resources is very difficult to bring into bankruptcy The distribution of the property to the creditor, but the restructuring in the evaluation of the overall enterprise operation value usually put these resources into the scope of property. According to the principle, continue to operate the value is greater than the liquidation value, unfortunately the company took the liquidation process. These problems show the definition has a very important influence on the smooth progress of bankruptcy proceedings bankruptcy range the enterprise bankruptcy law in our country. > < for current transnational bankruptcy provisions are a breakthrough, but it just a few lines of the provisions still remain at the theoretical stage, and the words of transnational insolvency cases we encountered in current practice, is not suitable. At present, some international transnational bankruptcy documents, especially < > and < Model Law on cross-border insolvency bankruptcy Ordinance in the EU gets more and more attention, but our country must protect national interests and promote international cooperation in cross-border insolvency find appropriate The balance due to the accelerating process of global economic integration, accelerate the flow of capital of multinational companies lead the market efficiency and risk are increasing, especially in the international society in recent years, the bankruptcy of the Enron Corp, the bankruptcy case of WorldCom bankruptcy and a relatively large influence, especially to the bankruptcy law, put forward a new the challenge of transnational bankruptcy law. Economic globalization and diversification leads to complicated legal issues in cross-border insolvency. From the judicial practice of various countries, established in a relatively short period of time unified cross-border insolvency rules of cross-border insolvency law or uniform is impossible. Therefore, in dealing with legal issues in cross-border insolvency, need to adopt international cooperation attitude. In the United States, Germany, Japan and other countries bankruptcy law provisions on the scope of the bankruptcy property to do some research and demonstration, the bankruptcy law and EU rules On the legislative enlightenment in China, trying to sort out all the countries in the cross-border insolvency in the definition of the scope of the bankruptcy property dispute case of how to solve the problem, namely through the rules to determine the specific cases in the choice of court and legal choice. This paper on how to define the scope of cross-border production in breaking the bankrupt property and how to solve the problem of bankruptcy the scope of property disputes, using the comparative analysis method, analysis method and logical method of case analysis.

【学位授予单位】：中央民族大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.291.92

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