摘要
破产重整期间所发生的公司治理问题比在企业正常经营情况下的治理问题更加复杂。这种复杂性不仅在于重整程序涉及包括管理层、股东、债权人、破产管理人和法院在内的众多主体,更由于重整程序的社会本位性、企业估值的困难以及重整公司在收益享有者和风险承担者方面的分离。合理地配置重整程序中各环节的控制权,是维护各利害关系人的利益和促进重整成功的关键。我国企业破产法关于重整公司的控制权配置的规定需要进一步明确和完善。
Corporate governance in the reorganization context is much more complex than in ordinary business process.The complicacy not only results from the more parties in interest,but also from the separation of the risk taker and the proceeds gainer.Rational distribution of control right in the reorganization proceedings is crucial for safeguarding the interests of parties and facilitating the success of the reorganization.In new Enterprise Insolvency Law of China,some aspects of distribution of control right in r...
出处
《黑龙江省政法管理干部学院学报》
2008年第2期118-121,共4页
Journal of Heilongjiang Administrative Cadre College of Politics and Law
关键词
破产重整
公司治理
重整经营
重整计划
控制权
Reorganization
Corporate Governance
Reorganization work
Reorganization Plan
Control Right