关联企业合并破产研究

发布时间：2019-04-28 20:01

【摘要】：现代企业制度下,伴随着关联企业的发展,各种问题也层出不穷。关联企业存续时可能存在意思机构、人、财、物等混同、滥用关联关系将资产、债务在关联企业间转移、抵消等问题,从属企业的法人独立人格面临着受损的风险。在关联企业破产的情况下,上述可能进一步突显、恶化,从属企业、债权人甚至控制企业的权益都可能受损,这对现行公司法、破产法提出了难题。笔者认为,关联企业破产时,很难、甚至不可能严格量化以均衡各利益主体,只能最大限度地优化制度理论设计和程序设计以保护、平衡各债权人、各利益主体的利益。本文共分为四个部分:第一部分,提出问题,即关联企业破产使得现行公司法、破产法面临的困境和挑战。关联企业破产时关联企业、外部债权人、出资人等各主体利益冲突众多,现行破产法及公司法不同程度的陷入困境。第二部分,介绍、分析实质合并破产的理论支撑及制度价值。关联企业破产的理论与实践经历了从“企业实体理论”到“企业法理论”的发展,公司法人人格否认制度、从属求偿原则、实质合并原则均立足并发展于实体法和企业法理论。公平清偿债权人以及实质公平是破产制度的首要追求,效率原则因体现着实质公平而逐渐被重视。第三部分,探索关联企业实质合并破产的适用条件。首先,合并破产的适用主体为符合特定条件的关联企业。其次,合并破产适用的参考因素包括法人人格高度混同、资产难以分离、债权人的利益平衡以及中介第三方的声明等。最后,排除适用情形主要探讨了谨慎适用原则以及两种排除适用的具体情形。第四部分,结合理论及实践,探讨关联企业合并破产的具体程序设计及操作问题。在具体程度上,关联企业合并破产程序需考量程序启动模式、合并破产申请主体、管辖法院确定、举证责任分配、管理人指定以及工作的移交等问题。关联企业实质合并破产启动模式有“先行合并、再行破产”等三种情形。实质合并破产的申请人包括债权人、债务人以及管理人。在管辖法院的确定上,可采取“利益中心说”与指定管辖相结合的方式。在债权人申请合并破产的情况下,举证责任如何承担尚值得探讨。人民法院应根据关联企业破产的实际情况确定管理人。各关联企业管辖法院之间的配合,工作的有效移交有利于合并破产的统一、有序进行。
[Abstract]:Under the modern enterprise system, with the development of affiliated enterprises, a variety of problems also emerge one after another. There may exist some problems in the existence of affiliated enterprises, such as the mixing of meaning organization, person, property, etc., the abuse of the relationship between assets, the transfer of debts among affiliated enterprises, and so on. The independent personality of legal persons of subordinate enterprises faces the risk of damage. In the case of the bankruptcy of affiliated enterprises, the above-mentioned may further highlight the deterioration, subordinate enterprises, creditors and even control of the rights and interests of enterprises may be damaged, which poses a difficult problem for the current company law, bankruptcy law. The author thinks that it is very difficult, even impossible, to balance the interests of various stakeholders by strictly quantifying the bankruptcy of affiliated enterprises, and can only optimize the system theory design and program design to protect and balance the interests of the creditors and the interests of each interest body to the maximum extent possible in order to protect and balance the interests of the creditors and the stakeholders. This paper is divided into four parts: the first part, put forward the problem, that is, the current company law, bankruptcy law facing difficulties and challenges. When the affiliated enterprise goes bankrupt, there are many conflicts of interest among the related enterprises, external creditors and investors, and the current bankruptcy law and the company law are in a difficult position to some extent. The second part introduces and analyzes the theoretical support and institutional value of substantive merger bankruptcy. The theory and practice of related enterprise bankruptcy has experienced the development from "enterprise entity theory" to "enterprise law theory", the system of corporate personality denial, the principle of subordinate claim, and the principle of substantive merger are based on and developed in the theory of substantive law and enterprise law. It is the primary pursuit of bankruptcy system to pay off creditors fairly and materially, and the principle of efficiency has been paid more and more attention because of the embodiment of substantive fairness. The third part explores the applicable conditions of substantive merger and bankruptcy of affiliated enterprises. First of all, the applicable subject of merger and bankruptcy is the affiliated enterprise which meets the specific conditions. Secondly, the applicable reference factors of merger and bankruptcy include the highly mixed personality of legal person, the difficult separation of assets, the balance of interests of creditors and the declaration of intermediary third party and so on. Finally, the exclusion of the application of the principle of caution and two specific circumstances of exclusion. The fourth part, combining theory and practice, discusses the procedure design and operation of merger and bankruptcy of affiliated enterprises. To some extent, it is necessary to consider the starting mode of the proceedings, the subject of the merger bankruptcy application, the determination of the jurisdiction court, the allocation of the burden of proof, the assignment of the administrator and the transfer of the work, and so on. The start-up mode of substantive merger and bankruptcy of affiliated enterprises has three kinds of cases, such as "first merge, then go bankrupt" and so on. The applicants for substantial merger bankruptcy include creditors, debtors and administrators. In the determination of the jurisdiction court, the center of interest theory can be combined with the designated jurisdiction. In the case of creditors applying for merger and bankruptcy, how to assume the burden of proof is worth exploring. The people's court shall determine the administrator according to the actual situation of the bankruptcy of the affiliated enterprise. The cooperation between the courts of jurisdiction and the effective transfer of work are beneficial to the unification and orderly process of merger and bankruptcy.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.291.92

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