企业破产重整中信托机制的运用  

Application of Trust Mechanism in Enterprise Bankruptcy Reorganization

作　　者：刘鑫莉 丁燕[1] Liu Xinli;Ding Yan(School of Law,Qingdao University,Qingdao Shandong 266071,China)

机构地区：[1]青岛大学法学院,山东青岛266071

出　　处：《西南林业大学学报（社会科学）》2023年第3期98-104,共7页Journal of Southwest Forestry University(Social Sciences)

摘　　要：在重整程序中运用信托机制是企业获得重生的重要途径,对困境企业的持续经营发挥不可忽视的作用,有利于维护重整企业债权人的利益。基于对我国国内企业引入信托机制的相关法律制度、国外商事信托制度、信托机制的运用模式以及实务中运用信托机制的分析。结果表明:现阶段,我国法律并未明确允许重整企业引入信托机制,但实践中许多企业已经在其重整过程中制定了信托计划,同时在其具体的运用过程中也暴露出信托工具滥用、信托财产权属不明以及破产管理人定位模糊等问题。依据研究结果,提出加快企业重整成功、解决信托机制现有运行障碍,应当审慎适用信托工具,并从立法上明确瑕疵信托的撤销权、扩大重整计划执行人范围以及完善受益人大会制度等,以期构建统一、完备的商事信托机制。The application of trust mechanism in the restructuring process is an important way for enterprises to be regenerated.The application of trust tools plays a non-negligible role in the sustainable operation of troubled enterprises and is conducive to safeguarding the interests of creditors of restructuring enterprises.Based on the analysis of the relevant legal systems for introducing trust mechanisms into Chinese enterprises,foreign commercial trust systems,the application models of trust mechanisms,and the application of trust mechanisms.The study revealed that the current laws in China do not allow the introduction of trust mechanisms in restructuring enterprises.But in fact,many enterprises have formulated trust plans in the process of reorganization.At the same time,the problems such as the abuse of trust tools,the unclear ownership of trust property and the fuzzy positioning of the bankruptcy administrator are exposed in the concrete application process.In order to build a unified and complete commercial trust mechanism,it is suggested that trust tools should be applied carefully to speed up the success of enterprise restructuring and solve the existing obstacles in the operation of trust mechanism,and the cancellation right of defective trust should be clarified legislatively,the scope of the executor of the restructuring plan should be expanded and the beneficiary assembly system should be improved.

关 键 词：企业破产 企业重整 信托机制 运用 

分 类 号：D922[政治法律—法学]