本文關(guān)鍵詞： 關(guān)聯(lián)企業(yè) 整體責(zé)任 實(shí)質(zhì)合并　出處：《遼寧大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：關(guān)聯(lián)企業(yè)的發(fā)展不但帶來(lái)經(jīng)濟(jì)發(fā)展和社會(huì)進(jìn)步的正面效應(yīng)，也帶來(lái)逃避債務(wù)和信用危機(jī)的負(fù)面影響：關(guān)聯(lián)企業(yè)無(wú)限制追逐自身利益，濫用法人獨(dú)立人格，破壞與其他企業(yè)之間正當(dāng)?shù)慕?jīng)濟(jì)紐帶，通過(guò)不正當(dāng)?shù)幕蚱墼p性的方式轉(zhuǎn)移財(cái)產(chǎn)。當(dāng)被轉(zhuǎn)移財(cái)產(chǎn)的關(guān)聯(lián)企業(yè)破產(chǎn)時(shí)，嚴(yán)格依照法人主體地位進(jìn)行破產(chǎn)清算，債權(quán)人的合法利益將受到侵害。在我國(guó)，關(guān)聯(lián)企業(yè)破產(chǎn)問(wèn)題隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展日益復(fù)雜，公司法和企業(yè)破產(chǎn)法存在立法不足，法人人格否認(rèn)理論、破產(chǎn)撤銷制度和破產(chǎn)無(wú)效制度已不能妥善解決因關(guān)聯(lián)企業(yè)破產(chǎn)引起的主體認(rèn)定、資產(chǎn)混同和債權(quán)保護(hù)等問(wèn)題，因此本文建議引入實(shí)質(zhì)合并制度并對(duì)其本土化進(jìn)行論證。 “實(shí)質(zhì)合并制度是美國(guó)司法機(jī)關(guān)在審理關(guān)聯(lián)企業(yè)破產(chǎn)案件中創(chuàng)設(shè)的一項(xiàng)衡平救濟(jì)制度�！�1公平原則和整體責(zé)任理論作為實(shí)質(zhì)合并制度的理論基礎(chǔ)，也成為區(qū)分與之密切聯(lián)系的法人人格否認(rèn)理論、從屬求償原則的關(guān)鍵。實(shí)質(zhì)合并制度具有尊重當(dāng)事人意思自治、可以區(qū)分破產(chǎn)財(cái)產(chǎn)和節(jié)約破產(chǎn)清算成本的優(yōu)勢(shì)，各關(guān)聯(lián)企業(yè)的資產(chǎn)和債務(wù)合并計(jì)算并經(jīng)管理人的統(tǒng)一管理和平衡不同的負(fù)債率后，債權(quán)人按債權(quán)比例受償。實(shí)質(zhì)合并制度在多個(gè)國(guó)家的法律中有跡可循，我國(guó)個(gè)別法院也已經(jīng)先行實(shí)踐了一些以實(shí)質(zhì)合并方式處理關(guān)聯(lián)企業(yè)破產(chǎn)案件，盡管這種“無(wú)照經(jīng)營(yíng)”的探路摸索實(shí)屬無(wú)奈，但是實(shí)質(zhì)合并制度在提高司法效率、降低破產(chǎn)成本和保護(hù)破產(chǎn)債權(quán)的作用方面已經(jīng)引起國(guó)內(nèi)法學(xué)界尤其是司法實(shí)踐工作者越來(lái)越多的關(guān)注。實(shí)質(zhì)合并制度的本土化過(guò)程，是對(duì)制度本身吸收和借鑒的過(guò)程；實(shí)質(zhì)合并制度的本土化過(guò)程，是對(duì)破產(chǎn)債權(quán)衡量和保護(hù)的過(guò)程；實(shí)質(zhì)合并制度的本土化過(guò)程，是對(duì)我國(guó)破產(chǎn)立法考量和論證的過(guò)程；實(shí)質(zhì)合并制度的本土化過(guò)程，是對(duì)我國(guó)司法實(shí)踐優(yōu)化和發(fā)展的過(guò)程。因此本文認(rèn)為：對(duì)我國(guó)關(guān)聯(lián)企業(yè)破產(chǎn)中的實(shí)質(zhì)合并制度的構(gòu)建應(yīng)當(dāng)堅(jiān)持以公平原則為基礎(chǔ)，以整體責(zé)任為依據(jù)，以破產(chǎn)規(guī)范為體例，，以人格混同為標(biāo)準(zhǔn)，以訴訟程序?yàn)橄薅�，以法律效果為目�?biāo)。
[Abstract]:The development of affiliated enterprises brings not only the positive effect of economic development and social progress, but also the negative effect of avoiding debt and credit crisis. To destroy the proper economic ties with other enterprises and to transfer property by improper or fraudulent means. When the transferred associated enterprise goes bankrupt, the liquidation shall be carried out strictly in accordance with the status of the subject of the legal person, The legitimate interests of creditors will be infringed upon. In China, the bankruptcy of affiliated enterprises is becoming more and more complicated with the development of market economy. The bankruptcy revocation system and the bankruptcy invalidation system can not properly solve the problems of subject identification, asset mixing and creditor's rights protection caused by the bankruptcy of affiliated enterprises, so this paper proposes to introduce the substantive merger system and to demonstrate its localization. "substantive merger system" is an equitable relief system created by the judicial organs of the United States in the adjudication of bankruptcy cases of affiliated enterprises. "(1) the principle of fairness and the theory of overall responsibility are the theoretical basis of the substantive merger system." It is also the key to the theory of personality denial of legal persons and the principle of subordinate claim. The substantial merger system has the advantages of respecting the autonomy of the parties, distinguishing bankruptcy property and saving the cost of bankruptcy liquidation. After the assets and liabilities of each affiliated enterprise have been consolidated and calculated, and after the unified management of the administrator and the balance of the different debt ratios, the creditor shall be repaid in proportion to the creditor's rights. The substantive merger system has evidence to be followed in the laws of many countries, Some courts in our country have already practiced some cases of bankruptcy of affiliated enterprises in the form of substantial merger. Although it is helpless to explore the way of "unlicensed operation", the system of substantive merger is improving the judicial efficiency. The role of reducing bankruptcy costs and protecting bankruptcy claims has attracted more and more attention in domestic legal circles, especially in judicial practice. The localization process of substantive merger system is the process of absorbing and drawing lessons from the system itself. The localization process of the substantive merger system is the process of measuring and protecting the bankruptcy creditor's rights, the localization process of the substantive merger system is the process of considering and proving the bankruptcy legislation of our country, the localization process of the substantive merger system, It is the process of optimizing and developing the judicial practice of our country. Therefore, this paper holds that the construction of the substantial merger system in the bankruptcy of the affiliated enterprises in our country should be based on the principle of fairness, on the basis of the whole responsibility, and on the bankruptcy standard. Take personality mixing as the standard, legal procedure as the limit, and the legal effect as the goal.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：D922.291.92

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