母、子公司信用信息关联管理的法律重构  

Legal Reconstruction of Credit Information Association Management of Parent Company and Subsidiary Company

作　　者：程波 盛夕曳 CHENG Bo;SHENG Xi-ye(Credit Risk Management School,Xiangtan University,Xiangtan,Hunan 411105)

机构地区：[1]湘潭大学信用风险管理学院,湖南湘潭411105

出　　处：《商学研究》2022年第3期5-15,共11页Commercial Science Research

摘　　要：近年来,一些旨在避免个别企业以成立项目子公司为手段规避企业责任,将母、子公司信用信息进行关联管理的办法相继出台。地方政府意图实现约束房地产企业逃避债务行为的必要性的确存在,房地产行业利用项目子公司的独立法人人格逃避债务,产生了诸多消极后果,也使传统的法人人格独立理论遭到质疑。因此,有必要从规范审查的角度,对母、子公司信用信息进行关联管理的地方立法实践的合法性欠缺予以必要的检讨。并从我国现有的基本经济法律制度出发,在母、子公司关联交易的语境下重新思考合理保护债权人权益的可能性,构建有效的监管路径。以此立论,或将有助于我国当下法人人格否认与企业信用信息公示及相关法律制度的深入研究。In recent years,numerous measures have been introduced to undertake credit information association management of parent company and subsidiary company to prevent individual enterprises from setting up a subsidiary company as a means to avoid corporate responsibility.It is necessary for local government to restrict the behavior of real estate enterprises to evade debts.The real estate sector used the independent legal personality of the project subsidiary company to evade debts,which produced many negative consequences,and called into question the legitimacy of the traditional theory of independent corporate personality.Therefore,it is necessary to review the legality of the local legislation practice of credit information association management of parent and subsidiary companies from the perspective of normative review.Based on the basic economic legal system in China,we rethink the possibility of protecting creditors’rights and interests,and construct the effective supervision on the credit status of parent company and subsidiary company.With this argument,it may be helpful in conducting a current in-depth study on disregard of the corporate personality,corporate credit information publicity and related legal systems.

关 键 词：企业信用信息 母子公司 法人人格否认 

分 类 号：D922.291.91[政治法律—经济法学]