试论上市公司破产问责机制——以美国安然破产案为例  

On the Bankruptcy of Listed Companies Accountability Mechanisms——Enron bankruptcy case to the United States as an example

作　　者：杨宁[1] 

机构地区：[1]中国政法大学民商经济法学院,北京100088

出　　处：《学理论》2010年第20期135-139,共5页Theory Research

摘　　要：随着金融风暴席卷,公司破产已屡见不鲜,尤其作为上市公司,破产的影响波及范围更大,潜在影响更不可估计。破产后,如何认定公司的责任,如何追究责任从而更好保护债权人的利益就显得尤为重要。本文从问责机制的健全对规范市场秩序、惩治不法行为及保护广大股东权益的重要性入手,通过对成熟的问责机制的分析,比较我国上市公司破产问责机制的不足以及与现实做法的脱节之处,借鉴国外成熟问责机制的经验,拟提出一些建议。With the financial turmoil,the company bankrupt are not uncommon,especially as a public company bankruptcy affected a larger,more inestimable potential impacts.After bankruptcy,how to identify the corporate responsibility,accountability and thus how to better protect the interests of creditors is particularly important.This article sound accountability mechanisms regulating the market order,punish wrongdoing,and the importance of protecting the interests of our shareholders to start, through the analysis of accountability mechanisms mature,more bankruptcies of listed companies in China＇s inadequate accountability mechanisms, and practices with the reality gaps in the draw on the experience of mature foreign accountability mechanisms, intended to offer some suggestions.

关 键 词：上市公司 破产 问责 

分 类 号：D92[政治法律—法学]