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作 者:侯健伟 蒋辉宇[1] HOU Jianwei;JIANG Huiyu(Anhui University of Finance and Economics,Bengbu 233041,China)
出 处:《新疆财经大学学报》2022年第3期71-80,共10页Journal of Xinjiang University of Finance & Economics
基 金:国家社会科学基金项目“注册制全面推行背景下我国资本市场法律制度完善研究”(21BFX120);安徽财经大学研究生科研创新基金项目“大数据企业破产时数据资产处理法律制度研究”(ACYC2021120)。
摘 要:破产撤销权的行使对象是债务人所为的、法律上明确规定的以财产或财产性权利为标的的行为。随着数字经济的发展,数据处理行为在《破产法》中产生了诸多新的法律问题。通过对数据财产属性的分析,数据处理行为可以作为破产撤销权的行使对象。在具体可撤销数据处理行为的场景中,无偿转让数据行为可参照商业秘密的保护路径来进行保护,以明显不合理价格进行数据交易的行为在数据价值评估时缺乏具体的核算标准,核心数据的偏袒性清偿应综合多种因素来认定。对数据处理行为执行破产撤销权应重点关注企业对数据的独占性,并保留破产撤销权相对人获得救济的权利。在立法上,可参照国外概括主义与列举主义的立法模式,扩大破产撤销权在企业资产中的适用范围。The object of the right of bankruptcy revocation is the debtor’s act with property or property rights as the subject matter, which is clearly stipulated in law. With the development of digital economy, data processing behaviors have produced many new legal issues in bankruptcy law. Through an analysis of the attributes of data properties, data processing behavior can be used as the exercise object of bankruptcy revocation. In the scenario of revocable data processing behavior, free transfer data behavior can be protected by referring to the path of trade secrets. The behavior of data transaction at manifestly unreasonable prices lacks specific accounting standards when evaluating data value. The partial settlement of core data should be identified by synthesizing a variety of factors. The execution of the right to rescind bankruptcy for data processing behavior should focus on the enterprise’s exclusive right to data and reserve the right of the counterpart of the right to rescind to get relief. In terms of legislation, it is necessary to refer to the legislative model of generalization and enumeration abroad to expand the application scope of bankruptcy revocation right in enterprise assets.
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