本文關(guān)鍵詞： 關(guān)聯(lián)企業(yè) 實(shí)質(zhì)合并原則 破產(chǎn) 資產(chǎn)混同 公平　出處：《西南財(cái)經(jīng)大學(xué)》2011年碩士論文　論文類型：學(xué)位論文

【摘要】：關(guān)聯(lián)企業(yè)作為一種新出現(xiàn)的公司組織模式,能有效擴(kuò)大企業(yè)的經(jīng)濟(jì)規(guī)模,降低交易成本,提高企業(yè)的整體競爭力。但是,在我國司法實(shí)踐中,因法律規(guī)范上的缺失,關(guān)聯(lián)企業(yè)中的控制公司不當(dāng)利用其內(nèi)部的特殊關(guān)系,轉(zhuǎn)移資產(chǎn),逃避債務(wù),損害債權(quán)人利益等現(xiàn)象極為普遍。在這樣的關(guān)聯(lián)企業(yè)破產(chǎn)時(shí),我國已有的立法在如何理清各成員公司的資產(chǎn)及如何公平保護(hù)各債權(quán)人利益等問題上,已顯得力不從心。因此,筆者建議我國從立法上確立實(shí)質(zhì)合并原則,以保障關(guān)聯(lián)企業(yè)中各債權(quán)人合法權(quán)益的公平實(shí)現(xiàn)。實(shí)質(zhì)合并原則是美國的法院在司法實(shí)踐中根據(jù)他們的衡平權(quán)力創(chuàng)造的一種公平救濟(jì)措施,其確立是通過一系列案例逐步形成的。我國目前在立法層面上未對實(shí)質(zhì)合并原則進(jìn)行規(guī)定,但在司法實(shí)踐中該原則已成功解決多起關(guān)聯(lián)企業(yè)破產(chǎn)的案件,通過立法將其進(jìn)一步規(guī)范已成為一種趨勢。本文在梳理實(shí)質(zhì)合并原則在國外的適用及發(fā)展?fàn)顩r的基礎(chǔ)上,結(jié)合我國關(guān)聯(lián)企業(yè)的發(fā)展現(xiàn)狀及相關(guān)立法,對確立實(shí)質(zhì)合并原則的必要性進(jìn)行了論證,同時(shí),對確立實(shí)質(zhì)合并原則必然涉及的實(shí)體及程序上的制度提出了相應(yīng)的立法建議。 本文具體分為引言、正文和結(jié)論三大部分。 引言部分主要闡述了本文的研究背景及意義、文獻(xiàn)綜述、研究方法及創(chuàng)新之處等基礎(chǔ)性的問題,為后文的進(jìn)一步展開論述做了鋪墊。 正文部分又分為四章。 第一章為關(guān)聯(lián)企業(yè)破產(chǎn)中實(shí)質(zhì)合并原則的基礎(chǔ)分析。首先,對實(shí)質(zhì)合并原則的演進(jìn)過程作了介紹。實(shí)質(zhì)合并原則在美國通過一系列的案例被逐步完善并確立后,迅速被其他國家和地區(qū)效仿、引進(jìn)。我國雖沒有在立法上明確規(guī)定實(shí)質(zhì)合并原則,但在司法實(shí)踐中已有運(yùn)用。其次,介紹了實(shí)質(zhì)合并原則的理論基礎(chǔ)。實(shí)質(zhì)合并原則是以“企業(yè)主體”理論為基礎(chǔ)的,該理論并不再拘泥于一個(gè)企業(yè)形式上是否是獨(dú)立的主體,而是更加注重企業(yè)在實(shí)際的經(jīng)營、管理中是否獨(dú)立自主。鑒于此,實(shí)質(zhì)合并原則的理論基礎(chǔ)進(jìn)一步細(xì)化,即是法哲學(xué)上的公平正義理念及民法學(xué)上的禁止權(quán)力濫用原則及誠實(shí)信用原則。 第二章為我國確立關(guān)聯(lián)企業(yè)破產(chǎn)中實(shí)質(zhì)合并原則的必要性分析。首先,對反對在我國立法上確立實(shí)質(zhì)合并原則的理由進(jìn)行歸納,并作了簡要評(píng)述。一些反對我國引入實(shí)質(zhì)合并原則的學(xué)者所提出的理由不可忽視,但不能因此而否定實(shí)質(zhì)合并原則的功能,應(yīng)確立實(shí)質(zhì)合并原則后,在立法及司法中克服困難。其次,分析我國確立實(shí)質(zhì)合并原則對解決關(guān)聯(lián)企業(yè)破產(chǎn)中特殊法律問題的重要意義。面對關(guān)聯(lián)企業(yè)破產(chǎn)中資產(chǎn)嚴(yán)重混同等疑難問題,實(shí)質(zhì)合并原則能有效提高破產(chǎn)清算效率,公平保護(hù)各方主體的合法權(quán)益。 第三章為我國關(guān)聯(lián)企業(yè)破產(chǎn)中實(shí)質(zhì)合并原則的制度構(gòu)建。首先,分析實(shí)質(zhì)合并原則立法的體例安排。筆者認(rèn)為,我國可以通過修訂公司法及破產(chǎn)法將實(shí)質(zhì)合并原則的規(guī)定穿插于其中,這樣的體例安排有利于實(shí)質(zhì)合并原則與現(xiàn)行的法律更好地銜接,有利于法律的執(zhí)行。其次,分析實(shí)質(zhì)合并原則實(shí)體性及程序性制度的構(gòu)建。我國應(yīng)在充分借鑒國外已有成果的基礎(chǔ)上,結(jié)合我國關(guān)聯(lián)企業(yè)破產(chǎn)的實(shí)情,對實(shí)質(zhì)合并原則的實(shí)體性要件及程序性要件進(jìn)一步細(xì)化,以提高其在司法實(shí)踐中的可操作性。第三,分析實(shí)質(zhì)合并原則適用的法律后果。實(shí)質(zhì)合并原則適用的法律后果在于：一是直接消滅了內(nèi)部成員公司間的求償要求,其財(cái)產(chǎn)被合并為一個(gè)整體；二是所有的債權(quán)人在被合并后的財(cái)產(chǎn)內(nèi)平等受償。最后,分析防止實(shí)質(zhì)合并原則被濫用的具體措施。實(shí)質(zhì)合并原則被濫用的可能性并非不存在,而且其被濫用后,不但不能實(shí)現(xiàn)其確立之目的,還可能導(dǎo)致新的不公平等更為嚴(yán)重的后果。因此,我國在確立實(shí)質(zhì)合并原則的同時(shí),應(yīng)通過明確法律規(guī)范、嚴(yán)格把握適用要件、明確異議當(dāng)事人的救濟(jì)途徑等多舉措保證實(shí)質(zhì)合并原則不被濫用。 第四章為我國關(guān)聯(lián)企業(yè)破產(chǎn)中實(shí)質(zhì)合并原則配套制度的完善。我國確立實(shí)質(zhì)合并原則的目的就是為了矯正關(guān)聯(lián)企業(yè)破產(chǎn)中已經(jīng)失衡的利益關(guān)系,并威懾關(guān)聯(lián)企業(yè)不敢再進(jìn)行違法的經(jīng)營、管理活動(dòng)。但是,關(guān)聯(lián)企業(yè)所引發(fā)的法律問題不可能靠實(shí)質(zhì)合并原則這一項(xiàng)法律制度就完全解決。因此,我國在確立實(shí)質(zhì)合并原則的同時(shí),應(yīng)該完善相關(guān)的法律制度,并將他們有效地銜接與配合,共同應(yīng)對關(guān)聯(lián)企業(yè)中的疑難法律問題。這些制度包括：一是事前預(yù)防性制度,如關(guān)聯(lián)企業(yè)信息公開、股東表決權(quán)排除等制度,能有效規(guī)范關(guān)聯(lián)企業(yè)的經(jīng)營活動(dòng),防止控制企業(yè)濫用權(quán)利行為,降低實(shí)質(zhì)合并原則的適用率；二是事后救濟(jì)性制度,如公司法人格否認(rèn)、從屬求償?shù)戎贫?能有效彌補(bǔ)實(shí)質(zhì)合并原則的不足,與實(shí)質(zhì)合并原則相互協(xié)調(diào)配合,共同矯正關(guān)聯(lián)企業(yè)破產(chǎn)中已經(jīng)失衡的利益關(guān)系。 結(jié)論部分是對本文內(nèi)容的總結(jié)。通過關(guān)聯(lián)企業(yè)破產(chǎn)中實(shí)質(zhì)合并原則演進(jìn)過程的梳理,分析國外的立法及我國的司法現(xiàn)狀,筆者認(rèn)為,我國在關(guān)聯(lián)企業(yè)破產(chǎn)中確立實(shí)質(zhì)合并原則已經(jīng)是勢在必行,應(yīng)在充分借鑒國外己有成果的基礎(chǔ)上,結(jié)合我國關(guān)聯(lián)企業(yè)破產(chǎn)的現(xiàn)實(shí)情況和法制傳統(tǒng),采取制定法的形式確立實(shí)質(zhì)合并原則,并對其進(jìn)行制度上的規(guī)范。另外,本部分也對本文中存在的不足予以了說明。
[Abstract]:As a new corporate organizational model of related enterprises, can effectively expand the economies of scale, reduce transaction costs, improve the overall competitiveness of enterprises. However, in the judicial practice of our country, because of the lack of legal norms, the related enterprises in the control of misconduct by the special relationship, the internal transfer of assets. To avoid debt, damage the interests of creditors is a common phenomenon in affiliated enterprise bankruptcy when such problems of the existing legislation on how to sort out the assets and how to fairly protect the interests of creditors and so on, has appeared to be inadequate. Therefore, the author suggests that our country establishes the principle of substantive consolidation from the law, the legitimate rights and interests the creditors in order to protect the related enterprises in the fair. The principle of substantive consolidation is an American court in judicial practice according to their power to create a fair and equitable relief measures, It is established through a series of cases gradually formed. At present in our country in the legislative level of the principle of substantive consolidation of provisions, but in judicial practice, the principle has successfully solved several affiliated enterprise bankruptcy cases, the legislation will further standardize has become a trend. This paper based application and development status in the sort of doctrine in foreign countries, combined with the current development of China related enterprises and related legislation, the necessity of establishing the principle of substantive consolidation are discussed, at the same time, the corresponding proposals for the establishment of the principle of substantive consolidation will inevitably involve the substantial and procedural system is put forward.
This article is divided into the introduction, the main body and the conclusion three parts.
The introductory part mainly expounds the background and significance of the research, literature review, research methods and innovations, and other basic questions, laying a foundation for further discussion.
The body part is divided into four chapters.
The first chapter analyses the basis for the principle of substantive consolidation in bankruptcy of affiliated enterprises. Firstly, the evolution of the principle of substantive consolidation are introduced. The principle of substantive consolidation in the United States through a series of cases was gradually improved and established, quickly imitated, other countries and regions. The introduction of our country is not clearly stipulated in legislation essence combined with the principle, has been used in judicial practice. Secondly, introduces the theoretical basis of the principle of substantive consolidation. The principle of substantive consolidation is to "enterprise" as the theoretical basis, this theory is no longer adhere to an enterprise form is independent, but pay more attention to the enterprise in the actual operation and management whether independent. In view of this, to further refine the theoretical basis of the principle of substantive consolidation, which is the concept of fairness and justice and civil law on the philosophy of science on the principle of honesty and credit and the prohibition of abuse of power Principle.
The second chapter analyses the necessity of establishing the principle of substantive consolidation in the bankruptcy of our country. First of all, in opposition to the legislation of our country to establish the principle of substantive consolidation reasons are summarized and reviewed. Some opponents of China's introduction of the principle of substantive consolidation proposed by scholars of reason can not be ignored, but not so to deny the principle of substantive consolidation, we should establish the principle of substantive consolidation, overcome the difficulties in the legislation and judicature. Secondly, analysis of China's establishment of the principle of substantive consolidation has great significance to solve the special problems of affiliated enterprise bankruptcy in the face of difficult problems. In the bankruptcy assets serious confusion, the principle of substantive consolidation can effectively improve the bankruptcy the efficiency of settlement, fairly protect the interests of all parties.
The third chapter is the construction of the principle of substantive consolidation of our affiliated enterprise bankruptcy system. Firstly, analyze the principle of substantive consolidation of legislation style arrangement. The author believes that China can amend the company law and bankruptcy law to the principle of substantive consolidation provisions in which this style arrangement is conducive to better the current law and the principle of substantive consolidation the convergence, and is conducive to law enforcement. Secondly, analysis on the construction of substantive consolidation doctrine, substantive and procedural system. China should learn from foreign theory, combined with the real situation of our affiliated enterprise bankruptcy, the substantive consolidation doctrine, substantive requirements and procedural elements to further refinement. Improve the operability of judicial practice. Third, analysis of the legal consequences for the principle of substantive consolidation. The legal consequences for the principle of substantive consolidation is: one is directly eliminated within the Department Members of the company claim against the property, which are combined as a whole; two is equal to all creditors being repaid after the merger of the property. Finally, analysis of specific measures to prevent the abuse of the principle of substantive consolidation. The possibility is not the principle of substantive consolidation of abuse does not exist, but its abuse, not only to the establishment can not be achieved, may also lead to new unfair and other more serious consequences. Therefore, our country in the establishment of the principle of substantive consolidation at the same time, through specific laws and regulations, strictly grasp the applicable conditions, clear objection to the litigants'remedial ways and other initiatives to ensure the substantive consolidation doctrine is not abused.
絎洓绔犱負(fù)鎴戝浗鍏寵仈浼佷笟鐮翠駭涓疄璐ㄥ悎騫跺師鍒欓厤濂楀埗搴︾殑瀹屽杽.鎴戝浗紜珛瀹炶川鍚堝茍鍘熷垯鐨勭洰鐨勫氨鏄負(fù)浜嗙煫姝ｅ叧鑱斾紒涓氱牬浜т腑宸茬粡澶辮　鐨勫埄鐩婂叧緋，

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