本文選題：關聯(lián)企業(yè)　切入點：破產(chǎn)　出處：《浙江師范大學》2010年碩士論文　論文類型：學位論文

【摘要】： 關聯(lián)企業(yè)是社會經(jīng)濟發(fā)展的產(chǎn)物,是企業(yè)由單一形態(tài)走向聯(lián)合形態(tài),已經(jīng)成為一種普遍存在的經(jīng)濟現(xiàn)象。關聯(lián)企業(yè)的形成,具有促進企業(yè)之間資源共享、經(jīng)營多元化、提高市場競爭力、降低經(jīng)營風險等功能,但同時也帶來了一系列負面影響,如控制企業(yè)濫用關聯(lián)關系損害從屬企業(yè)少數(shù)股東利益、債權人利益和社會公共利益的事情時有發(fā)生。遺憾的是,我國對上述負面影響至今尚未引起足夠的重視。我國現(xiàn)行破產(chǎn)法是針對單個企業(yè)破產(chǎn)而設計的,而關聯(lián)企業(yè)破產(chǎn)時會產(chǎn)生時諸多不同與單個企業(yè)破產(chǎn)的特殊問題,尤其是關聯(lián)企業(yè)破產(chǎn)違法行為的出現(xiàn)。在關聯(lián)企業(yè)中,由于關聯(lián)關系的存在,為企業(yè)成員之間進行利益輸送和轉(zhuǎn)移提供了便利條件。同時也使得關聯(lián)企業(yè)在破產(chǎn)時,容易實施虛假破產(chǎn)和破產(chǎn)欺詐等違法行為,損害少數(shù)股東、債權人的利益和社會公共利益。我國現(xiàn)行相關法律規(guī)定盡管能解決部分關聯(lián)企業(yè)破產(chǎn)違法行為,但也存在著很大的缺陷,因此亟需完善和構建我國關聯(lián)企業(yè)破產(chǎn)違法行為規(guī)制制度。本文分五部分進行闡述： 第一部分,關聯(lián)企業(yè)破產(chǎn)違法問題的提出。本部分主要分析了關聯(lián)企業(yè)的概念和內(nèi)部特征,列舉了關聯(lián)企業(yè)破產(chǎn)違法行為的主要表現(xiàn)形式：虛假破產(chǎn)和破產(chǎn)欺詐,以及關聯(lián)企業(yè)破產(chǎn)違法行為對股東有限責任、企業(yè)獨立法律地位、債權平等原則帶來的挑戰(zhàn)。 第二部分,三大制度的法理基礎及其評價。本部分主要分析了公司法人人格否認、衡平居次原則、實質(zhì)合并原則各自的法理基礎以及各自的法理評價,同時對上述三大制度進行了分析和比較。 第三部分,關聯(lián)企業(yè)破產(chǎn)違法行為的國際立法與實踐。本部分主要介紹了美國、德國和我國臺灣地區(qū)處理關聯(lián)企業(yè)破產(chǎn)違法行為的相關法律規(guī)定,以及對我國規(guī)制關聯(lián)企業(yè)破產(chǎn)違法行為帶來的啟示。 第四部分,我國處理關聯(lián)企業(yè)破產(chǎn)違法行為的現(xiàn)有法律規(guī)定和缺陷。本部分主要介紹了我國現(xiàn)階段處理部分關聯(lián)企業(yè)破產(chǎn)違法行為的民事法律、公司法、破產(chǎn)法相關規(guī)定以及各自解決部分關聯(lián)企業(yè)破產(chǎn)違法行為法律效果上的不足。 第五部分,我國關聯(lián)企業(yè)破產(chǎn)違法行為規(guī)制制度的完善和構建。本部分主要結合我國具體國情,提出了我國規(guī)制關聯(lián)企業(yè)破產(chǎn)違法行為的法律框架,“一個基礎,兩個補充”,即以公司法人人格否認為基礎,實質(zhì)合并、衡平居次為補充的關聯(lián)企業(yè)破產(chǎn)違法行為處理框架。
[Abstract]:The affiliated enterprise is the product of the development of social economy, it is the enterprise from a single form to a joint form, which has become a common economic phenomenon. The formation of affiliated enterprises has promoted the sharing of resources and diversified management among enterprises. The functions of improving market competitiveness and reducing management risk also bring about a series of negative effects, such as controlling the abuse of association relationship of enterprises and harming the interests of minority shareholders of subordinate enterprises. The interests of creditors and the public interest happen from time to time. Unfortunately, China has not paid enough attention to the negative effects mentioned above. The current bankruptcy law of our country is designed for the bankruptcy of a single enterprise. However, when the associated enterprise goes bankrupt, it will produce many special problems which are different from the single enterprise bankruptcy, especially the appearance of the illegal behavior of the affiliated enterprise bankruptcy. In the affiliated enterprise, because of the existence of the association relation, At the same time, it also makes it easy for affiliated enterprises to carry out illegal acts such as false bankruptcy and bankruptcy fraud when they go bankrupt, thus harming minority shareholders. The interests of creditors and the public interests. Although the current relevant laws and regulations of our country can solve the bankruptcy illegal acts of some affiliated enterprises, they also have a lot of defects. Therefore, it is urgent to perfect and construct the regulation system of illegal bankruptcy of affiliated enterprises in China. This part mainly analyzes the concept and internal characteristics of affiliated enterprises, enumerates the main manifestations of related enterprises bankruptcy illegal behavior: false bankruptcy and bankruptcy fraud, And related enterprise bankruptcy illegal behavior to shareholder limited liability, the enterprise independent legal status, the creditor's rights equality principle brings the challenge. The second part, the legal basis of the three systems and their evaluation. This part mainly analyzes the legal basis of the denial of corporate personality, the principle of equalization, the principle of substantive merger and their respective legal evaluation. At the same time, the above three systems are analyzed and compared. The third part, the international legislation and practice of the illegal bankruptcy of affiliated enterprises. This part mainly introduces the relevant laws and regulations of the United States, Germany and Taiwan to deal with the illegal bankruptcy of affiliated enterprises. And to our country regulation related enterprise bankruptcy illegal behavior brings enlightenment. Part 4th, the existing legal provisions and defects in dealing with the illegal bankruptcy of affiliated enterprises in China. This part mainly introduces the civil law, the company law, which deals with the bankruptcy illegal acts of some affiliated enterprises in our country at the present stage. The relevant provisions of bankruptcy law and their respective solutions to the legal effects of some related enterprises bankruptcy violations. Part 5th, the perfection and construction of the regulation system of the illegal bankruptcy behavior of the affiliated enterprises in our country. This part mainly combines the specific situation of our country, and puts forward the legal framework of regulating the illegal behavior of the bankruptcy of the affiliated enterprises in our country, "A foundation," Two supplements, namely, the framework of dealing with related enterprises' bankruptcy illegal acts based on the denial of corporate personality, substantial merger and equalization.
【學位授予單位】：浙江師范大學
【學位級別】：碩士
【學位授予年份】：2010
【分類號】：D922.291.92

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本文編號：1631784