破产法中的信息披露制度研究

发布时间：2018-03-22 08:14

本文选题：信息披露　切入点：披露原则　出处：《首都经济贸易大学》2016年硕士论文　论文类型：学位论文

【摘要】：目前我国破产法中的信息披露制度,无论在制度建设还是在实务操作上都存在缺失与不足。本文综合运用实证研究方法、比较研究方法、规范分析方法以及法经济学分析方法,对破产程序中信息披露制度的理论基础和制度规范进行了体系化分析,在深刻阐述信息披露制度相关重要概念以及与我国证券法上相应制度比较的前提下,通过对国外立法的考察及与我国立法现状的比较分析,对破产信息披露制度的构建从披露原则、披露内容、披露程度、披露时间等方面做了全面深入的探讨,基本囊括了信息披露制度规则设置的主要内容。从企业治理角度,本文尝试性从破产程序多个方面构建研究中国破产法中的信息披露制度理论新框架；从利益平衡角度,本文的重要目标之一是通过研究破产信息披露制度的构建,在债务人、债权人以及破产管理者等多方破产程序参与者中架起一座利益协调的天平；从理论与实际相结合的角度,本文在考察其他国家的破产立法及相关案例的基础上,分析了英美法系与大陆法系破产立法构建模式的特点并提出对我国未来破产立法制度的构想,从而在对我国今后的破产立法提供借鉴作用。总之,本文就是致力于对信息披露体系化、制度化的立法路径作出制度构建,并进行一系列的规则创设与改进,从而对我国破产法今后理论与实践的不断进步与完善有所裨益,使其充分发挥作用,实现破产法的立法目的。
[Abstract]:At present, the information disclosure system in the bankruptcy law of our country is deficient and deficient in both the system construction and the practical operation. This paper makes comprehensive use of empirical research methods, comparative research methods, normative analysis methods and legal and economic analysis methods. This paper makes a systematic analysis of the theoretical basis and institutional norms of the information disclosure system in the bankruptcy procedure, and on the premise of explaining deeply the important concepts related to the information disclosure system and comparing it with the corresponding system in the securities law of our country, Based on the investigation of foreign legislation and the comparative analysis of the current situation of legislation in China, this paper makes a thorough discussion on the construction of bankruptcy information disclosure system from the aspects of disclosure principle, disclosure content, disclosure degree, disclosure time and so on. From the angle of corporate governance, this paper tries to construct a new theoretical framework of information disclosure system in Chinese bankruptcy law from many aspects of bankruptcy procedure, and from the angle of balance of interests. One of the important objectives of this paper is to set up a balance of interests among the debtors, creditors and bankruptcy administrators through the study of the construction of bankruptcy information disclosure system. On the basis of investigating bankruptcy legislation and related cases in other countries, this paper analyzes the characteristics of bankruptcy legislation construction model in common law system and civil law system, and puts forward the conception of future bankruptcy legislation system in China. In short, this paper is devoted to the systematization and institutionalization of information disclosure legislation, and a series of rules are created and improved. Therefore, it is beneficial to the continuous progress and perfection of the theory and practice of bankruptcy law in our country in the future, so that it can play a full role and realize the legislative purpose of the bankruptcy law.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D912.29

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