共益债务的认定——从“绝对程序标准”到“双重标准”  

Identification of Common Benefits Debt——From “Absolute Procedure Standard” to “Double Standard”

作　　者：陈伟[1] 

机构地区：[1]福州大学法学院,福建福州350116

出　　处：《南京航空航天大学学报（社会科学版）》2017年第1期22-26,共5页Journal of Nanjing University of Aeronautics & Astronautics（Social Sciences）

摘　　要：共益债务的认定关系到破产法中公平分配理念的实现,而共益债务认定又取决于"共益标准"。学界认定共益债务的标准实质上采用了"绝对程序标准",即发生在受理破产申请后的债务就当然的具有共益性,然而"绝对程序标准"忽略了现实的复杂性,以至共益债务制度设置目的存在落空的风险。而采用"双重标准"不但可以弥补"绝对程序标准"存在的缺陷,而且符合严格控制优先清偿范围的理念。学界选择"绝对程序标准"的错误倾向致使我国实证法规定共益债务的范围并不科学,需要用"双重标准"剔除我国破产法中不具有共益的虚假共益债务,使得共益债务真正具有共益的实质。The recognition of common benefits debt is related to the realization of the concept of fair distribution in the bankruptcy law, and the determination of the total benefits of debt depends on the “common benefits standard”. Scholars essentially adopted the “ absolute procedure standard” to identify common benefits debt; the debt must be of common benefits as long as it happens after the application for bankruptcy is accepted. However, the “absolute procedure standard” ignored the complexity of reality so that the setting purpose of the common benefits system has a risk of being unattained. And the use of “double standard” not only can make up for the defects of the “absolute procedure standard” , but also is in line with the concept of strict control of the priority of discharge. The wrong academic choice of “absolute procedure standard” results in the unscientific provisions of China’s empirical law. “Double standards” are needed to eliminate the false elements of the common benefits so that the common benefits debt can truly be of the essence of common benefits.

关 键 词：共益债务 共益标准 绝对程序标准 结果标准 双重标准 

分 类 号：D922.291.92[政治法律—经济法学]