本文選題：僵尸企業(yè) + 破產(chǎn)重整�。� 參考：《北京外國語大學(xué)》2017年碩士論文

【摘要】："僵尸企業(yè)"是病的企業(yè),是實質(zhì)上具備破產(chǎn)條件,但由于政府、銀行出于社會穩(wěn)定和債權(quán)人利益的考慮,在形式上維持生存的企業(yè)。"僵尸企業(yè)"的存在浪費著大量優(yōu)質(zhì)的社會資源、擠壓著良性企業(yè)的生存空間,是我國進行供給側(cè)結(jié)構(gòu)性改革的一大障礙。破產(chǎn)重整是處置"僵尸企業(yè)"的較好出路之一,但"僵尸企業(yè)"又具有不同于普通企業(yè)的特殊性。利用破產(chǎn)重整手段解決"僵尸企業(yè)"必須要在我國破產(chǎn)制度的基礎(chǔ)上進行多元化的制度創(chuàng)新。本文根據(jù)"僵尸企業(yè)"的特殊性,分析我國破產(chǎn)重整制度解決"僵尸企業(yè)"存在的問題,并借鑒國外關(guān)于"僵尸企業(yè)"重整的立法制度經(jīng)驗為我國完善破產(chǎn)重整制度、依法處置"僵尸企業(yè)"提供建議。本文第一部分介紹了 "僵尸企業(yè)"的概念,首先從國外學(xué)者對"僵尸企業(yè)"的最早定義開始,分析不同時期、不同國家和地區(qū)對"僵尸企業(yè)"定義的演變和完善,并結(jié)合我國學(xué)者、政府對"僵尸企業(yè)"的識別標(biāo)準(zhǔn)來明確我國"僵尸企業(yè)"的界定標(biāo)準(zhǔn)和其特殊性。其次,梳理了我國"僵尸企業(yè)"出現(xiàn)的歷史及解決方案,重點分析了我國目前"僵尸企業(yè)"出現(xiàn)的原因、現(xiàn)狀。第二部分分析破產(chǎn)重整制度處置"僵尸企業(yè)"存在的主要法律問題。首先,"僵尸企業(yè)"涉及利益主體眾多,債權(quán)債務(wù)關(guān)系復(fù)雜。該問題主要體現(xiàn)在擔(dān)保債權(quán)人和其他債權(quán)人在重整計劃的制定過程中涉及擔(dān)保財產(chǎn)時的矛盾;稅收機關(guān)作為公共利益主體減免稅負對"僵尸企業(yè)"復(fù)活的重要性;在涉及重大"僵尸企業(yè)"重整時政府的政策指導(dǎo)和幫助以及銀行債權(quán)人在重整程序中對債務(wù)人的妥協(xié)和承擔(dān)的風(fēng)險等。其次,強制批準(zhǔn)制度不能保護未通過重整計劃的少數(shù)債權(quán)人權(quán)益,由于該制度自身的不足和地方法院受到政府或者社會壓力等原因,容易導(dǎo)致少數(shù)債權(quán)人的權(quán)益被多數(shù)債權(quán)人"綁架"。并且,破產(chǎn)管理人在選任方面往往會受到政府和其他主要債權(quán)人的過度干預(yù),管理人隊伍不專業(yè),取得報酬權(quán)利無法保障以及管理人不享有異議權(quán)等問題。最后,債務(wù)人重整成功后,面臨著企業(yè)信用的恢復(fù)問題。第三部分從拯救"僵尸企業(yè)"的幾個主要法律手段進行分析。通過比較預(yù)重整制度與傳統(tǒng)重整制度的不同,突出預(yù)重整制度在解決"僵尸企業(yè)"過程中存在的優(yōu)勢,并分析英國和美國的預(yù)重整制度,結(jié)合預(yù)重整制度在實踐中的應(yīng)用,論證我國實行預(yù)重整制度解決"僵尸企業(yè)"的可行性和必要性。同時,以市場化債轉(zhuǎn)股的方式通過債權(quán)和股權(quán)的置換解決債務(wù)人重整程序中債務(wù)負擔(dān)重,融資困難的問題。并積極創(chuàng)新資產(chǎn)管理公司、商業(yè)銀行和其它投資機構(gòu)多元主體合作的模式,探索債務(wù)置換、不良資產(chǎn)處置和債權(quán)的保值增值的新方法。第四部分整體上構(gòu)建了解決"僵尸企業(yè)"的法律制度體系。第一,完善傳統(tǒng)破產(chǎn)重整制度的前期程序。完善傳統(tǒng)重整制度中的強制批準(zhǔn)制度和增加異議債權(quán)人的救濟制度能夠避免重整計劃被政府、多數(shù)債權(quán)人"綁架"。第二,根據(jù)我國"僵尸企業(yè)"的特殊性,借鑒國外預(yù)重整制度有效經(jīng)驗從預(yù)重整計劃申請的主體、信息披露制度、管理人的選任等方面增設(shè)預(yù)重整制度,最大限度尊重債權(quán)人和債務(wù)人的重整自主權(quán)。第三,積極引導(dǎo)商業(yè)銀行、金融資產(chǎn)管理公司、基金管理機構(gòu)等多元主體合作通過債務(wù)置換、不良資產(chǎn)處置、改善公司治理結(jié)構(gòu)、加強政府監(jiān)管服務(wù)職能等實現(xiàn)債權(quán)人股權(quán)和債權(quán)的安全退出。第四,論述了我國征信體系的模式和我國征信立法的必要性。征信制度的完善能夠使重整后的"僵尸企業(yè)"在銀行的不良信用記錄及時更新消除,恢復(fù)其金融信用和社會信譽。
[Abstract]:"Zombie enterprise" is a disease enterprise, which is essentially a bankrupt condition, but because the government, the bank is in the form of social stability and the interests of the creditors to maintain the survival of the enterprise. "Zombie enterprise" is a waste of a large number of high-quality social resources, squeezing the living space of good enterprises, is the structural reform of the supply side in China. A big obstacle. Bankruptcy reorganization is one of the better ways to dispose of the "zombie enterprise", but the "zombie enterprise" is different from that of the common enterprise. To solve the "zombie enterprise" by the means of bankruptcy reorganization, we must carry out a diversified system of innovation on the basis of our country's bankruptcy system. This paper analyzes me on the basis of the particularity of the "zombie enterprise". The state bankruptcy reorganization system solves the problem of the "zombie enterprise", and draws on the experience of the legislative system of the "zombie enterprise" for reference. The first part of this paper introduces the concept of "zombie enterprise", first of all, the first definition of the "zombie enterprise" by foreign scholars. At the beginning, it analyzes the evolution and perfection of the definition of "zombie enterprise" in different countries and regions, and combines the Chinese scholars and the government to identify the "zombie enterprise" in our country to define the definition standard and its particularity of "zombie enterprise" in our country. Secondly, it combs the history and solution of the "zombie enterprise" in our country and focuses on the analysis of our country. The second part analyzes the main legal problems of the existence of the "zombie enterprise" in the bankruptcy reorganization system. First, the "zombie enterprise" involves a large number of interests, and the relationship of debt and debt is complex. This problem is mainly embodied in the process of the security creditors and other creditors involved in the formulation of the reorganization plan. The contradiction of the property protection; the importance of tax authorities as a public interest subject to the resurrection of the "zombie enterprise"; the government's policy guidance and assistance in the reorganization of the major "zombie enterprises" and the compromise and risk of the debtors in the reorganization proceedings. Secondly, the compulsory approval system cannot protect the failure. The minority creditor's rights and interests of the overreformer plan, due to the lack of the system itself and the local court under the government or social pressure, can easily lead to the "kidnapping" of the minority creditors' rights and interests by the majority of creditors. And the insolvency administrator tends to be overintervened by the government and other main creditors in the election. In the third part, the third part analyses the main legal means of saving the "zombie enterprise". The reorganization system has the advantages in the process of solving the "zombie enterprise", and analyzes the pre reforming system in the United Kingdom and the United States, and combines the application of the pre reforming system in practice to demonstrate the feasibility and necessity of the implementation of the pre reforming system to solve the "zombie enterprise" in China. The debtor restructures the debt burden and the financing difficulties, and actively innovating the mode of cooperation between the Asset Management Co, the commercial bank and other investment institutions, exploring the new methods of debt replacement, the disposal of non-performing assets and the value preservation and appreciation of the creditor's rights. The fourth part constructs a legal system to solve the "zombie enterprise" in the whole body. First, to improve the pre procedure of the traditional bankruptcy reorganization system. To improve the compulsory approval system in the traditional reorganization system and to increase the relief system of the dissenting creditors, the reform plan can be avoided by the government and the majority of the creditors "kidnapped". Second, according to the special character of the "zombie enterprise" in our country, we can learn from the effective experience of the foreign pre reforming system from the pre reforming. The main body of the application, the information disclosure system, the selection of the manager and other aspects of the pre reorganization system, and maximum respect for the reorganization of the creditor and the debtor. Third, actively guide commercial banks, financial Asset Management Co, fund management institutions and other pluralistic subjects to improve corporate governance through debt replacement, disposal of non-performing assets, and improvement of corporate governance. Structure, strengthen the government supervision and service functions and so on to realize the safe withdrawal of the creditor's rights and creditors' rights. Fourth, the model of the credit system and the necessity of our country's credit legislation are discussed. The perfection of the credit collection system can make the "zombie enterprise" after the reorganization to update the bad credit record of the bank in time and restore its financial credit and society. It will be creditworthy.

【學(xué)位授予單位】：北京外國語大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：D922.291.92

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