本文選題：實(shí)質(zhì)合并原則 + 分配　； 參考：《財(cái)經(jīng)理論與實(shí)踐》2010年02期

【摘要】：文章分析了影響美國(guó)破產(chǎn)程序中實(shí)質(zhì)合并規(guī)則的判斷因素及該規(guī)則適用中各方利益主體的平衡關(guān)系,闡述了實(shí)質(zhì)合并規(guī)則的基本原則、合并的前提條件等核心問(wèn)題,并與公司法中的"揭破公司面紗"制度進(jìn)行了比較。實(shí)質(zhì)合并規(guī)則已經(jīng)逐步發(fā)展成為獨(dú)立于"揭破公司面紗"規(guī)則的一項(xiàng)旨在破產(chǎn)法程序中就債務(wù)人財(cái)產(chǎn)向債權(quán)人進(jìn)行公平分配的制度。從尊重公司獨(dú)立性這一公司法核心原則出發(fā),應(yīng)嚴(yán)格界定實(shí)質(zhì)合并規(guī)則的適用條件,慎用實(shí)質(zhì)合并。
[Abstract]:This paper analyzes the judgment factors affecting the substantive merger rules in the bankruptcy proceedings in the United States and the balance relationship between the parties concerned in the application of the rules, and expounds the basic principles of the substantive merger rules and the prerequisite conditions of the substantive merger rules, and so on. It also compares with the system of "breaking the veil of the company" in the company law. The substantive merger rule has gradually developed into a system which is independent of the rule of "breaking the veil of company", which aims at the fair distribution of debtor's property to creditors in the bankruptcy law procedure. Based on the core principle of company law, we should strictly define the applicable conditions of substantive merger rules and exercise caution in substantive merger.
【作者單位】： 北京工商大學(xué)法學(xué)院;
【分類號(hào)】：D971.2;DD912.29

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本文編號(hào)：2094048