我国破产法引入衡平居次规则必要性和可行性的反思——从最高院发布的一则典型案例说起  

The Reflection on the Necessity and Possibility of the Establishment of the Equitable Subordination Rule in China——From a classic case released by the Supreme People's Court

作　　者：党海娟[1,2] 

机构地区：[1]西北政法大学民商法学院,陕西西安710063 [2]中国社会科学院法学所,北京100720

出　　处：《河北法学》2016年第3期65-76,共12页Hebei Law Science

摘　　要：美国破产法上的衡平居次规则基于衡平法上的公平、正义理念,允许审理破产案件的法官对破产债权的分配顺位作出劣后调整。最高院2015年3月公布的典型案例"沙港公司诉开天公司执行分配方案异议案",首次以判例的形式承认了美国法上衡平居次规则的借鉴意义。该案之后,我国破产法应否引入衡平居次规则成为一个学理上亟待解决的问题。虽然衡平居次规则在一定程度上可以弥补现行《公司法》法人格否认制度和《破产法》撤销权制度、无效制度的不足,但鉴于目前对衡平居次规则理论基础和更为具体的规则适用事由研究论证和经验积累的匮乏,以及衡平居次规则本身的局限性,认为无论是立足于必要性还是立足于可行性视角,我国破产法当下应引入衡平居次规则的观点都难谓妥当。Based on the Equity Principle, The Equitable Subordination Rule admits the justicehas the power to adjust the order of claims in bankruptcy. In March 2015 Supreme Court released a typical case of ＂Shagang company v. Kaitian company executive allocation scheme of object case＂, for the first time admitted the equitable subordination rules has reference meaning. After this case, whether China ＇s bankruptcy law should stipulate this rule become a theoretical problem to be solved. Although contrasted with the offset right in bankruptcy, the legal consequence of the Equitable Subordination Rule is more facile to the creditor. Limited by the current low numbers of bankruptcy liquidation of our country, and the deficiency of research on the theoretical basis and specific application situation of the Equitable Subordination Rule, And the naturak limitation of this rule, this paper argues that, whether based on necessity or based on the perspective of feasibility, Currently it is not suitable to introduce the Equitable Subordination Rule to China~ bankruptcy law.

关 键 词：衡平居次规则 非衡平行为 控股股东 股东债权 自由裁量权 

分 类 号：D922.29[政治法律—经济法学]