我国破产债权例外制度研究：范围厘定与顺位优化

发布时间：2018-06-24 04:54

本文选题：普通债权 + 破产债权例外　；参考：《四川师范大学》2015年硕士论文

【摘要】：2006年8月27日修订通过、2007年6月1日起实施的现行《企业破产法》,对1986年《企业破产法(试行)》进行了可谓“维新式”的全面变革和制度创新。然而,随着经济社会的全面快速发展,以现行《企业破产法》为核心的破产法律制度已不能有效应对现实困境与各种挑战,这其中一个重要的原因即在于目前的破产债权制度设计在范围、顺位等诸多方面存在缺陷,有悖于公平清偿这一破产法的基本原则,往往导致债权人不能有效通过破产清偿程序获得应有的赔偿。因此,需要对我国严重缺失的破产债权例外这一破产债权制度的重要构成进行专门研究,以此实现破产债权制度整体上的优化改革与调整完善。基于理论期待与现实要求,在我国破产债权制度的改革过程中,应宏观上对我国破产债权的范围进行重新厘定,并在微观上结合实际对各破产债权的顺位进行优化调整。先进国家的经验表明,构建破产债权例外制度已成为众多国家的立法选择。我国目前的破产债权制度体系呈现出以普通债权与优先债权为核心的“二元”结构,也辅以一些确有必要存在的除斥债权规定。在坚持公平清偿这一基本原则并理性体现“债权平等原则”的制度设计过程中,应当重视破产债权例外制度,尤其是制度构建上应该基本上摒弃现有的除斥债权规定而改之以劣后债权制度,形成破产债权“例外”与“普通”的平衡。具体而言,一是对破产债权制度进行“普通债权”与“例外债权”“新二元”结构的科学划分;二是严格确定破产债权例外制度的科学内涵,并通过广义与狭义两个维度进行区分,从而明确破产债权例外的范围构成及其重要价值。一般而言,狭义上的“例外”仅限于劣后债权及除斥债权,而广义上则涵括优先债权;三是重点通过“劣后债权为主、除斥债权为辅”之下突出于劣后债权的重要补充、优先债权与除斥债权的严格限缩以及相关配套机制的系统协调,藉此建立起例外债权(优先债权、劣后债权、除斥债权)与普通债权的“新二元”破产债权结构体系。本文共分六章内容,集中论述我国破产债权例外制度的相关问题以及完善破产债权例外制度的具体措施。第一章为绪论,主要从现实问题出发,引出目前我国破产债权制度存在的问题,并对国内外研究情况进行了简要分析,提出本文的研究方法和创新意义。第二章为破产债权例外制度的基本理论。本章通过对破产债权制度的分析引出破产债权例外制度的基本内涵,从广义上和狭义上对破产债权例外制度作出严格界定。第三章为我国破产债权例外制度评析。本章详细阐述了目前我国破产债权例外制度的现状与不足,并从理论和现实两个层面分析破产债权例外制度的重要价值。第四章为域外典型立法及对我国的启示。本章对域外破产债权例外制度的相关立法进比较性概述,特别是对破产债权例外制度的核心——劣后债权制度予以详尽归纳。通过对大陆法系和英美法系国家典范立法的比较,进而得出域外破产债权例外制度的相关经验及对我国的启示。第五章为完善举措和发展方向。本章阐述改革、调整与完善我国以破产债权例外为重心的破产债权制度的具体举措和基本方向。其中,总结提出调整改变破产债权范围与顺位的基本原则和应持立场,并且结合原则与立场提出“基点、补充、调整、配套”的整体性改革方案。第六章是结论部分。本章主要对文章中的主要观点和结论进行梳理、概括和论述,凸显破产债权例外制度的重要价值,进而指出破产债权的清偿需要各方机制的共同努力,以此实现与“依法治国”这一新主题、新常态的时代融入。
[Abstract]:It was revised and passed in August 27, 2006, and the current law of enterprise bankruptcy was carried out in June 1, 2007, and the reform and system innovation of "enterprise bankruptcy law" in 1986 was carried out. However, with the rapid development of the economy and society, the bankruptcy law system at the core of the current "enterprise breaking law" has no effect. One of the important reasons for the real predicament and various challenges is that the current bankruptcy claims system is designed in the scope, and there are defects in many aspects, which are contrary to the basic principles of the insolvency law, which often leads to the inability of the creditors to obtain due compensation through the liquidation procedure. Therefore, it is necessary for me. On the basis of theoretical expectation and reality, the scope of the bankruptcy creditor's right in China should be reformed in the process of the reform process of the bankruptcy creditor's right system in China. According to the experience of advanced countries, it has been shown that the construction of the exception system of bankruptcy claims has become the legislative choice of many countries. The system of bankruptcy creditor's right in our country presents a "two yuan" structure with the core of common creditor's right and priority debt. In the system design process of adhering to the basic principle of fair payment and rational embodiment of the principle of "equality of creditor's rights", we should pay attention to the exception system of bankruptcy claims, especially in the construction of the system, which should basically abandon the existing creditor's right system and form the bankruptcy debt. The right "exception" and "ordinary" balance. In particular, the first is the scientific division of the "ordinary creditor" and "new two yuan" structure of the bankruptcy creditor's right system; the two is the scientific connotation of the strict determination of the exception system of bankruptcy claims and the distinction between the broad and narrow two dimensions, so as to clarify the exception of the bankruptcy claims. In general, the "exceptions" in the narrow sense are limited to the post inferior claims and the exclusive claims, but in the broad sense, the priority claims are included; three, the emphasis is on the important supplement of the post inferior claims, with the emphasis on "inferior claims, except for the supplement of the creditor's rights", and the strict limit of the priority claims and the exclusion of the creditor's right. The system coordination of the relevant supporting mechanism can be used to establish the structure system of the "new two yuan" bankruptcy creditor's right structure with the exception claim (priority claim, bad creditor's right, denounce the creditor's right) and the ordinary creditor's right. This article is divided into six chapters, concentrating on the related problems of the exception system of the bankruptcy creditor's right in our country and the concrete measures to improve the exception system of the bankruptcy creditor's right. For the introduction, starting from the practical problems, this paper leads to the existing problems of the current bankruptcy creditor's right system in China, and gives a brief analysis of the research situation at home and abroad, and puts forward the research method and innovation significance of this article. The second chapter is the basic theory of the bankruptcy creditor's right exception system. The basic connotation of the external system is strictly defined in the broad and narrow sense of the system of the exception of the bankrupt creditor's right. The third chapter is the evaluation of the exception system of the bankruptcy creditor's right in our country. This chapter expounds the present situation and deficiency of the current bankruptcy creditor's right exception system in our country, and analyses the important value of the bankruptcy creditor's right exception system from the two levels of theory and reality. The fourth chapter is the legislation of the domain and the enlightenment to our country. This chapter makes a comparative summary of the relevant legislation of the extraterritorial bankruptcy claims exception system, especially the core of the exception system of the bankruptcy creditor's right, which is a detailed summary of the post inferior creditor's right system. The relevant experience and Enlightenment to our country. The fifth chapter is to improve the measures and the direction of development. This chapter expounds the concrete measures and basic directions of the reform and the adjustment and improvement of the bankruptcy creditor's right system with the exception of the bankruptcy creditor's rights in our country. The sixth chapter is the conclusion part. This chapter mainly combs the main views and conclusions in the article, summarizes and discusses the important value of the bankruptcy creditor's right exception system, and points out that the liquidation of the bankruptcy claims needs the parties. The joint efforts of the two systems make it possible to integrate with the new theme of "rule by law" and the new normal era.
【学位授予单位】：四川师范大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.291.92

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