关联企业实质合并破产标准的适用及构建  

Application and Construction of Substantial Merger and Bankruptcy Standards of Affiliated Enterprises

作　　者：孟繁鑫 MENG Fanxin(School of Law,Qingdao University,Qingdao Shandong 266071,China)

机构地区：[1]青岛大学法学院

出　　处：《成都理工大学学报（社会科学版）》2019年第4期1-9,共9页Journal of Chengdu University of Technology:Social Sciences

摘　　要：实质合并破产法的一项重要制度,主要是在企业集团破产存在特定情况时,用于否定各关联企业的独立人格,以保障债权人的合法权益,实现破产法的实质公平目标。实质合并的适用标准作为实质合并规则适用的前提,决定了实质合并规则作用的发挥程度。适用标准可以分为类别性标准和行为性标准两种类型。类别性标准具有概括性,主要用于判断哪些情形下可以适用实质合并规则;行为性标准是每种类别性标准的具体表现形式,目前司法实践中认定的实质合并适用情形大多属于行为性标准,实践中未加区分导致适用混乱,不能最大程度地发挥实质合并的价值。在分层体系下,实质合并的判断标准不再是单一、孤立的,而是一个具有双层结构的动态判断体系。我国目前的实质合并适用标准存在体系性不强、过于单一、缺乏具体操作标准等缺陷,通过构建适用标准的分层体系,可以较好地弥补我国现有制度的缺陷,对推进我国实质合并规则成文化、满足实务操作需求具有重要意义。Substantial merger is an important system of bankruptcy law.It is mainly used to deny the independent personality of each affiliated company when there is a specific situation in the bankruptcy of the enterprise group.To protect the legitimate rights and interests of creditors and achieve the substantive fair value of the bankruptcy law.The applicable standard of substantive merger is the premise of the application of the substantive merger rule,which determines the role of the substantive merger rules.The applicable standard of substantive merger is the premise of the application of the rule and plays a decisive role in exerting the legal value of the substantive merger.The tiered system of applicable standards is divided into two categories:category standards and behavioral standards.The category standards are generalized and used to judge the circumstances under which substantive mergers can be applied.Only the judgment criteria with independence are category standards.Such as the high degree of corporate personality,fraud,creditor income,restructuring needs;behavioral standards are the specific manifestation of each category of standards,the current substantive application of the merger in the judicial practice is mostly a behavioral standard,no distinction in practice.This leads to the application of confusion,and the value of the substantive merger cannot be maximized.Under the tiered system,the criterion for substantive merger is no longer single or isolated,but a dynamic judgment system with two-tier structure.China’s current substantive merger application standards are not systematic,too single,lack of specific operational standards and other defects.By constructing a tiered system of applicable standards,we can better improve the defects of China’s existing system and promote the substantive merger rules of China.It is of great significance to become a culture and meet the needs of practical operations.

关 键 词：实质合并 适用标准 分层体系 类别性标准 行为性标准 

分 类 号：D922.291.92[政治法律—经济法学]