重整程序未申报债权性质与清偿规则探析  

Analysis on the Nature of Undeclared Creditor's Rights and Repayment Rules in the Reorganization Procedure

作　　者：欧阳良宇 OUYANG Liang-yu(School of Law,Wuhan University,Wuhan 430072,China)

机构地区：[1]武汉大学法学院,湖北武汉430072

出　　处：《太原学院学报（社会科学版）》2022年第3期51-60,共10页Journal of Taiyuan University(Social Science Edition)

摘　　要：《企业破产法》规定未申报债权仍可在重整计划执行完毕后予以清偿的规则缺乏相应的配套制度设计,未申报债权性质地位、确定时间未予明晰,导致各方主体利益保护不足。破产债权的特征在于债权人能通过债权人会议行使相应程序性权利,凭借程序性的保障以维护自身权利,故而应当以债权中是否包含程序性权利作为区分破产债权与未申报债权的标准,并以法院批准重整计划草案,案件进入重整计划执行程序作为开始将债权定性为未申报债权的时间节点。对未申报债权的具体清偿规则,应以各方利益衡平原则为目标,由法院依据《企业破产法》第九十二条第二款,结合案情,通过司法裁量权的运用加以确定。The"Enterprise Bankruptcy Law"stipulates that the undeclared creditor's rights can still be repaid after the implementation of the reorganization plan.Corresponding supporting system design is not in place,the nature and status of the undeclared creditor's rights and the determination time unclear,resulting in insufficient protection of the interests of all parties.The characteristic of bankruptcy claims is that creditors can exercise corresponding procedural rights through the creditors'meeting,and rely on procedural guarantees to safeguard their own rights.Therefore,that the claims include procedural rights or not should work as the standard to distinguish bankruptcy claims from undeclared claims.The draft reorganization plan should be approved by the court,and the case start the implementation procedure as the time node to decide undeclared claims.The specific repayment rules for undeclared claims should be on the principle of balancing the interests of all parties,and determined by the court through the judicial discretion in accordance with the 2nd paragraph of Article 92 of the"Enterprise Bankruptcy Law".

关 键 词：破产债权 未申报债权 重整程序 重整计划 

分 类 号：D922.291.92[政治法律—经济法学]