關(guān)聯(lián)企業(yè)破產(chǎn)重整法律問(wèn)題研究
發(fā)布時(shí)間:2018-05-12 21:15
本文選題:關(guān)聯(lián)企業(yè) + 破產(chǎn)重整; 參考:《中央民族大學(xué)》2015年碩士論文
【摘要】:關(guān)聯(lián)企業(yè)因其自身具備單體企業(yè)無(wú)法比擬的優(yōu)勢(shì),所以在現(xiàn)代經(jīng)濟(jì)發(fā)展中發(fā)揮著重要作用。存在關(guān)聯(lián)關(guān)系的企業(yè)之間能夠通過(guò)人力、財(cái)力、物力的整合達(dá)到資源優(yōu)化配置的目的,從而更有效的降低生產(chǎn)經(jīng)營(yíng)成本、提高企業(yè)競(jìng)爭(zhēng)力。對(duì)于關(guān)聯(lián)企業(yè)的蓬勃發(fā)展,我們應(yīng)當(dāng)保持理性的頭腦去看待。矛盾分析法告訴我們凡事具有兩面性,要用一分為二的觀點(diǎn)看問(wèn)題,因此我們不能只看到關(guān)聯(lián)企業(yè)的積極一面,而忽視了其存在的問(wèn)題。企業(yè)在運(yùn)營(yíng)的過(guò)程中始終以獲取利潤(rùn)為根本目標(biāo),關(guān)聯(lián)企業(yè)作為企業(yè)的聯(lián)合形態(tài)自然也不例外。關(guān)聯(lián)企業(yè)作為企業(yè)的聯(lián)合體,眾多企業(yè)都有各自的盈利目標(biāo),關(guān)聯(lián)企業(yè)為了達(dá)到這一目的有時(shí)會(huì)出現(xiàn)濫用關(guān)聯(lián)關(guān)系的現(xiàn)象。當(dāng)出現(xiàn)破產(chǎn)情形時(shí),關(guān)聯(lián)企業(yè)中的控制企業(yè)有可能利用控制關(guān)系或重大影響關(guān)系實(shí)施欺詐行為,從而損害從屬企業(yè)及社會(huì)公共利益,擾亂市場(chǎng)經(jīng)濟(jì)秩序。關(guān)聯(lián)企業(yè)破產(chǎn)是不可避免的,因?yàn)閮?yōu)勝劣汰是市場(chǎng)競(jìng)爭(zhēng)的結(jié)果。在破產(chǎn)法律制度中,破產(chǎn)重整與傳統(tǒng)的破產(chǎn)清算、和解不同,能夠更有效的挽救企業(yè),從而從根本上維護(hù)債權(quán)人的利益。2007年開(kāi)始實(shí)施的《企業(yè)破產(chǎn)法》中首次建立了破產(chǎn)重整制度,雖然這一創(chuàng)新在我國(guó)的破產(chǎn)立法史上具有里程碑式的意義,但是關(guān)于關(guān)聯(lián)企業(yè)的破產(chǎn)重整問(wèn)題,尚無(wú)正式立法。然而在經(jīng)濟(jì)運(yùn)行中又會(huì)出現(xiàn)關(guān)聯(lián)企業(yè)破產(chǎn)重整的案例,本文就是從江蘇無(wú)錫尚德太陽(yáng)能電力有限公司破產(chǎn)重整案入手,探討關(guān)聯(lián)企業(yè)破產(chǎn)重整的相關(guān)法律問(wèn)題。由于缺乏法律規(guī)制,法官在具體的案件審理中就會(huì)感到無(wú)法可依,難免出現(xiàn)畏手畏腳的現(xiàn)象?v觀各國(guó)規(guī)制關(guān)聯(lián)企業(yè)重整的手段主要有揭開(kāi)公司面紗原則、深石原則以及實(shí)質(zhì)合并原則等。本文試對(duì)以上三個(gè)原則進(jìn)行比較,在此基礎(chǔ)之上分析在我國(guó)完善實(shí)質(zhì)合并原則的必要性,并對(duì)立法提出建議。本文正文部分分為五章:第一章引入江蘇無(wú)錫尚德太陽(yáng)能電力有限公司破產(chǎn)重整案,由于該案是關(guān)聯(lián)企業(yè)破產(chǎn)重整的典型案例,并且重整取得成功,因此以此開(kāi)篇,提出問(wèn)題,通過(guò)對(duì)案例的再現(xiàn)引發(fā)思考。第二章對(duì)關(guān)聯(lián)企業(yè)進(jìn)行法律界定,結(jié)合國(guó)內(nèi)外立法與學(xué)者觀點(diǎn),探討關(guān)聯(lián)企業(yè)的含義,并分析關(guān)聯(lián)企業(yè)的法律特征。第三章主要論述關(guān)聯(lián)企業(yè)破產(chǎn)重整法律問(wèn)題,分析破產(chǎn)重整對(duì)于關(guān)聯(lián)企業(yè)的意義,并提出關(guān)聯(lián)企業(yè)破產(chǎn)重整中存在的問(wèn)題。第四章對(duì)揭開(kāi)公司面紗原則、深石原則及實(shí)質(zhì)合并原則的產(chǎn)生和定義進(jìn)行考察,對(duì)三大原則的適用范圍以及在我國(guó)的適用情況進(jìn)行分析,通過(guò)比較闡釋其對(duì)關(guān)聯(lián)企業(yè)破產(chǎn)重整的意義。第五章主要論述我國(guó)關(guān)聯(lián)企業(yè)破產(chǎn)重整法律制度的構(gòu)建與完善,分析在我國(guó)適用實(shí)質(zhì)合并原則的必要性,并提出立法建議。
[Abstract]:Affiliated enterprises play an important role in the development of modern economy because of their own advantages which can not be compared by individual enterprises. Through the integration of human, financial and material resources, the enterprises with related relationships can achieve the purpose of optimizing the allocation of resources, thus reducing the cost of production and operation more effectively and improving the competitiveness of enterprises. For the booming development of affiliated enterprises, we should maintain a rational mind to look at. Contradiction analysis tells us that everything has two sides and we should look at problems from the viewpoint of split into two. So we can not only see the positive side of affiliated enterprises, but ignore its existing problems. In the process of operation, the fundamental goal of enterprises is to obtain profits, and the associated enterprises as the joint form of enterprises are no exception. As an association of enterprises, many enterprises have their own profit objectives. In order to achieve this goal, affiliated enterprises sometimes abuse the association relationship phenomenon. When bankruptcy occurs, the controlled enterprises in the affiliated enterprises may use the control relationship or the significant influence relationship to carry out fraudulent behavior, thus harming the subordinate enterprises and the public interests of the society and disrupting the order of the market economy. The bankruptcy of affiliated enterprises is inevitable because the survival of the fittest is the result of market competition. In the bankruptcy legal system, bankruptcy reorganization is different from traditional bankruptcy liquidation and settlement, which can save enterprises more effectively. The bankruptcy reorganization system was established for the first time in the Enterprise bankruptcy Law, which was implemented in 2007, although this innovation is of landmark significance in the bankruptcy legislation history of our country. However, there is no formal legislation on bankruptcy reorganization of affiliated enterprises. However, in the economic operation, there will be a case of bankruptcy reorganization of affiliated enterprises. This paper starts with the bankruptcy reorganization of Shangde Solar Power Co., Ltd in Wuxi, Jiangsu Province, and probes into the related legal issues of bankruptcy reorganization of affiliated enterprises. Due to the lack of legal regulation, the judge will feel unable to rely on in the specific case trial, and inevitably the phenomenon of fear of hand and foot. The main means of regulating the reorganization of affiliated enterprises in various countries include the principle of uncovering the corporate veil, the principle of deep stone and the principle of substantial merger and so on. Based on the comparison of the above three principles, this paper analyzes the necessity of perfecting the principle of substantial merger in China, and puts forward some suggestions on legislation. The main body of this paper is divided into five chapters: the first chapter introduces the bankruptcy reorganization case of Jiangsu Wuxi Shangde Solar Power Co., Ltd. Through the reproduction of the case to trigger thinking. The second chapter defines the affiliated enterprises by law, discusses the meaning of the affiliated enterprises and analyzes the legal characteristics of the affiliated enterprises by combining the domestic and foreign legislation and scholars' viewpoints. The third chapter mainly discusses the legal problems of the bankruptcy reorganization of affiliated enterprises, analyzes the significance of bankruptcy reorganization for affiliated enterprises, and puts forward the problems existing in the bankruptcy reorganization of affiliated enterprises. The fourth chapter examines the emergence and definition of the principles of lifting the veil of companies, the principle of deep stone and the principle of substantial merger, and analyzes the scope of application of the three principles and their application in China. Through comparison, it explains its significance to the bankruptcy reorganization of affiliated enterprises. The fifth chapter mainly discusses the construction and perfection of the legal system of bankruptcy reorganization of affiliated enterprises in our country, analyzes the necessity of applying the principle of substantive merger in our country, and puts forward some legislative suggestions.
【學(xué)位授予單位】:中央民族大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2015
【分類號(hào)】:D922.291.92
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