关联企业破产重整法律问题研究

发布时间：2018-05-12 21:15

本文选题：关联企业 + 破产重整　；参考：《中央民族大学》2015年硕士论文

【摘要】：关联企业因其自身具备单体企业无法比拟的优势,所以在现代经济发展中发挥着重要作用。存在关联关系的企业之间能够通过人力、财力、物力的整合达到资源优化配置的目的,从而更有效的降低生产经营成本、提高企业竞争力。对于关联企业的蓬勃发展,我们应当保持理性的头脑去看待。矛盾分析法告诉我们凡事具有两面性,要用一分为二的观点看问题,因此我们不能只看到关联企业的积极一面,而忽视了其存在的问题。企业在运营的过程中始终以获取利润为根本目标,关联企业作为企业的联合形态自然也不例外。关联企业作为企业的联合体,众多企业都有各自的盈利目标,关联企业为了达到这一目的有时会出现滥用关联关系的现象。当出现破产情形时,关联企业中的控制企业有可能利用控制关系或重大影响关系实施欺诈行为,从而损害从属企业及社会公共利益,扰乱市场经济秩序。关联企业破产是不可避免的,因为优胜劣汰是市场竞争的结果。在破产法律制度中,破产重整与传统的破产清算、和解不同,能够更有效的挽救企业,从而从根本上维护债权人的利益。2007年开始实施的《企业破产法》中首次建立了破产重整制度,虽然这一创新在我国的破产立法史上具有里程碑式的意义,但是关于关联企业的破产重整问题,尚无正式立法。然而在经济运行中又会出现关联企业破产重整的案例,本文就是从江苏无锡尚德太阳能电力有限公司破产重整案入手,探讨关联企业破产重整的相关法律问题。由于缺乏法律规制,法官在具体的案件审理中就会感到无法可依,难免出现畏手畏脚的现象。纵观各国规制关联企业重整的手段主要有揭开公司面纱原则、深石原则以及实质合并原则等。本文试对以上三个原则进行比较,在此基础之上分析在我国完善实质合并原则的必要性,并对立法提出建议。本文正文部分分为五章：第一章引入江苏无锡尚德太阳能电力有限公司破产重整案,由于该案是关联企业破产重整的典型案例,并且重整取得成功,因此以此开篇,提出问题,通过对案例的再现引发思考。第二章对关联企业进行法律界定,结合国内外立法与学者观点,探讨关联企业的含义,并分析关联企业的法律特征。第三章主要论述关联企业破产重整法律问题,分析破产重整对于关联企业的意义,并提出关联企业破产重整中存在的问题。第四章对揭开公司面纱原则、深石原则及实质合并原则的产生和定义进行考察,对三大原则的适用范围以及在我国的适用情况进行分析,通过比较阐释其对关联企业破产重整的意义。第五章主要论述我国关联企业破产重整法律制度的构建与完善,分析在我国适用实质合并原则的必要性,并提出立法建议。
[Abstract]:Affiliated enterprises play an important role in the development of modern economy because of their own advantages which can not be compared by individual enterprises. Through the integration of human, financial and material resources, the enterprises with related relationships can achieve the purpose of optimizing the allocation of resources, thus reducing the cost of production and operation more effectively and improving the competitiveness of enterprises. For the booming development of affiliated enterprises, we should maintain a rational mind to look at. Contradiction analysis tells us that everything has two sides and we should look at problems from the viewpoint of split into two. So we can not only see the positive side of affiliated enterprises, but ignore its existing problems. In the process of operation, the fundamental goal of enterprises is to obtain profits, and the associated enterprises as the joint form of enterprises are no exception. As an association of enterprises, many enterprises have their own profit objectives. In order to achieve this goal, affiliated enterprises sometimes abuse the association relationship phenomenon. When bankruptcy occurs, the controlled enterprises in the affiliated enterprises may use the control relationship or the significant influence relationship to carry out fraudulent behavior, thus harming the subordinate enterprises and the public interests of the society and disrupting the order of the market economy. The bankruptcy of affiliated enterprises is inevitable because the survival of the fittest is the result of market competition. In the bankruptcy legal system, bankruptcy reorganization is different from traditional bankruptcy liquidation and settlement, which can save enterprises more effectively. The bankruptcy reorganization system was established for the first time in the Enterprise bankruptcy Law, which was implemented in 2007, although this innovation is of landmark significance in the bankruptcy legislation history of our country. However, there is no formal legislation on bankruptcy reorganization of affiliated enterprises. However, in the economic operation, there will be a case of bankruptcy reorganization of affiliated enterprises. This paper starts with the bankruptcy reorganization of Shangde Solar Power Co., Ltd in Wuxi, Jiangsu Province, and probes into the related legal issues of bankruptcy reorganization of affiliated enterprises. Due to the lack of legal regulation, the judge will feel unable to rely on in the specific case trial, and inevitably the phenomenon of fear of hand and foot. The main means of regulating the reorganization of affiliated enterprises in various countries include the principle of uncovering the corporate veil, the principle of deep stone and the principle of substantial merger and so on. Based on the comparison of the above three principles, this paper analyzes the necessity of perfecting the principle of substantial merger in China, and puts forward some suggestions on legislation. The main body of this paper is divided into five chapters: the first chapter introduces the bankruptcy reorganization case of Jiangsu Wuxi Shangde Solar Power Co., Ltd. Through the reproduction of the case to trigger thinking. The second chapter defines the affiliated enterprises by law, discusses the meaning of the affiliated enterprises and analyzes the legal characteristics of the affiliated enterprises by combining the domestic and foreign legislation and scholars' viewpoints. The third chapter mainly discusses the legal problems of the bankruptcy reorganization of affiliated enterprises, analyzes the significance of bankruptcy reorganization for affiliated enterprises, and puts forward the problems existing in the bankruptcy reorganization of affiliated enterprises. The fourth chapter examines the emergence and definition of the principles of lifting the veil of companies, the principle of deep stone and the principle of substantial merger, and analyzes the scope of application of the three principles and their application in China. Through comparison, it explains its significance to the bankruptcy reorganization of affiliated enterprises. The fifth chapter mainly discusses the construction and perfection of the legal system of bankruptcy reorganization of affiliated enterprises in our country, analyzes the necessity of applying the principle of substantive merger in our country, and puts forward some legislative suggestions.
【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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