实质合并重整程序适用的视角矫正与标准再造

• 영문명: Theoretical discussion and standard reconstruction of substantive consolidation in bankruptcy reorganization
• 발행기관: 원광대학교 법학연구소
• 간행물 정보: 『원광법학』제38권 제2호, 187~215쪽, 전체 29쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2022.06.30

국문 초록

在关联企业不断增多和发展的商事背景下，基于对帕累托最优和实质公平的追求，实质合并重整在中国的实践有其现实需求。但在对以《全国法院破产审判工作会议纪要》为代表的中央及地区法律文件进行剖析，并对近三年的中国实质合并重整司法案例加以分析之后，会发现该程序在中国的适用仍存在着认知错位、理论冲突等方面的问题，且在程序适用的判断要件层面出现了含义模糊、关系不明等阙如，并相对缺乏体系化思维。对此，一方面，应当从本质出发将破产法视野下的实质合并与公司法领域内的企业合并进行明确的概念界分，并通过利益衡量、视角转向等方法对该程序同破产申请主义、债权人信赖利益、法人人格独立等传统理论原则之间的矛盾进行化解；另一方面，应以客观模式和主观模式为并列主线构建判断实质合并重整适用与否的标准体系，以回应不同的司法需求。其中，客观模式需详细且严格，可将其细化为形式要件、必要性要件和可行性要件三部分；主观模式则以相关利益人的一致真实意愿为依据，充分尊重当事人的权利处分自由。

영문 초록

To achieve Pareto optimality and substantive fairness, the practice of substantive consolidation in bankruptcy reorganization in China is needed. However, after analyzing the legal documents and judicial cases in the past three years, it can be seen that there are problems in the application, such as cognitive dislocation and theoretical conflicts. Moreover, there are deficiencies in the standard for judging whether the proceeding is applicable or not, such as vague meaning and unclear relationship, and there is a relative lack of systematic thinking. Therefore, on the one hand, a clear conceptual distinction should be made between the substantive consolidation from the perspective of bankruptcy law and the corporate merger in the field of company law. Besides, the contradictions between substantive consolidation and the traditional theoretical principles like bankruptcy petition doctrine, creditor’s reliance interests, and corporate personality independence should be resolved through methods which contain interest measurement and perspective shifting. On the other hand, it is necessary to construct a standard system with objective mode and subjective mode for determining whether the proceeding should be applied, so as to respond to different judicial needs. Furthermore, the objective mode should be detailed and strict, and it can be refined into three parts: formal requirement, necessity requirement and feasibility requirement. The subjective mode is based on the unanimous and real volition of the relevant stakeholders, which fully respects the freedom of the parties to dispose of their rights.

목차

Ⅰ.实质合并重整应用的现实困境剖析

Ⅱ.实现制度发展优化的理论视角矫正

Ⅲ.判断程序适用与否的标准体系构建

Ⅳ.结 语

키워드

Affiliated enterprises Substantive consolidation Bankruptcy reorganization Judgment criteria Empirical study 关联企业 实质合并 破产重整 判断标准 实证研究