中国实质合并破产制度的反思与重构  

Reflection and Reconstruction of Chinese Substantial Consolidation

作　　者：温世扬[1] 谭悦彤 WEN Shiyang;TAN Yuetong

机构地区：[1]武汉大学法学院

出　　处：《苏州大学学报（法学版）》2024年第3期50-61,共12页Journal of Soochow University：Law Edition

基　　金：“长江教育创新带”专项计划支持。

摘　　要：我国的实质合并破产制度形成了以“关联企业”为唯一主体的特色构造,造成因关联企业概念不明的制度适用难题、关联企业的社会污名以及无法满足其他类型企业破产需求的问题。在个人破产试行及《企业破产法》修订的契机下,实质合并破产的重构应当以“公平正义”为逻辑起点,在厘清“法人人格否认”和实质合并破产的界限之基础上,从“资产分割理论”的新视角分析,自始不存在资产分割或资产分割失效将导致拟合并实体丧失资产分割功能的庇护,即适用实质合并破产,以此为其他类型主体平等适用该制度提供可能性和理论基础。在适用主体上,应当选择“法律实体”的表述,贯彻谨慎适用的原则,以丧失财产独立性为基础标准,以债权人整体受益,兼顾信赖利益为合理性标准。Chinese substantial consolidation has formed a characteristic structure with“affiliated enterprise”as the only subject,which causes the systematic problem due to the undefined concept of affiliated enterprise,the social stigma of affiliated enterprise,and the problem that cannot meet the bankruptcy needs of other types of enterprises.In the context of personal bankruptcy cases,the reconstruction of substantial consolidation should take“fairness and justice”as the logical starting point,on the basis of clarifying the boundary of“denial of legal personality”and substantial consolidation,from the new perspective of“asset segmentation theory”,since the existence of asset segmentation or the failure of asset segmentation will lead to the loss of the shelter of asset segmentation function of the merged entity,that is,the application of substantial consolidation,so as to provide possibility and theoretical basis for the equal application of substantive consolidation for other types of subjects.In the application subject,the expression of“legal entity”should be selected,the principle of prudent application should be implemented,the loss of property independence should be the basic standard,the creditors’overall benefit should be taken into account,and the trust interest should be considered as the rationality standard.

关 键 词：实质合并破产 资产分割 个人破产 

分 类 号：D922.291.92[政治法律—经济法学] D923.3[政治法律—法学]