企业债权人权益保护的一般分析框架  

An Analysis of the Protection of the Enterprise Creditor′s Claim

作　　者：余维清[1] 

机构地区：[1]贵州大学经济学院,贵州贵阳550025

出　　处：《云南民族大学学报（哲学社会科学版）》2008年第4期91-93,共3页Journal of Yunnan Minzu University(Philosophy and Social Sciences Edition)

摘　　要：一般情况下,企业所有者拥有企业的最终控制权符合所享权利应与所担风险一致的要求,但这种制度安排不宜普遍化。特别是在资不抵债甚至破产等特殊情形下,这种制度安排不符合风险与权利对等的原则。只有根据风险的变动情况,调整企业最终控制权在所有者与债权人之间的分配比例,才有利于公平地保护债权人的合法权益。Generally, the fact that the owner of an enterprise has the final say satisfies the needs of enjoying the rights and bearing the risks but this is not universally acceptable, especially when the assets are less than the debts or the owner is in the state of bankruptcy. When the risks do not remain the same, the adjustment of the distribution rate between the owner and the creditor can help protect the lawful rights of the creditor.

关 键 词：企业风险 控制权分配 债权人权益 

分 类 号：F279.27[经济管理—企业管理]