跨国公司母公司对子公司债务责任问题探析  

Analysis to Transnational Corporation's Parent Company's Liability to It's Subsidiary Company's Debt

作　　者：刘洪华[1] 

机构地区：[1]韶关学院法学院,广东韶关512005

出　　处：《韶关学院学报》2008年第7期56-59,共4页Journal of Shaoguan University

摘　　要：随着跨国公司海外子公司数量的增加,母公司对子公司债务责任问题日益突出。应通过分析跨国公司母公司与子公司之间的关系和国际社会关于跨国公司母公司对子公司债务责任的依据,以有限责任原则为前提,视子公司自立性被剥夺的程度来让母公司承担相应的责任,用"揭开公司的面纱"的措施解决此类问题。Along with the adding of transnational corporation＇s subsidiary companies abroad, the problem of the parent company＇s liability to it＇s subsidiary company＇s debt is becoming increasingly outstanding. The article analyses the relationship between transnational corporation＇s parent company and its subsidiary company and analyses tile basis for transnational corporation＇s parent company＇s liability to it＇s subsidiary company＇s debt existing in international society. It presents the view that the principle of limited liability should be the prerequi- site and then let the parent company bear corresponding liability according to how much independence of its subsidiary company＇s has been deprived. At the same time, it suggests that in dealing with the problem, China should adhere to the principle of limited liability and adopt measure of lifting the veil of incorporation as exception.

关 键 词：跨国公司 母公司 子公司 有限责任原则 

分 类 号：D923.3[政治法律—民商法学]