论跨国企业集团破产的处理方法——独立实体原则与单一企业原则的争辩

On the methods of coping with the bankruptcy of multinational enterprise groups——discussing the separate entity approach and single enterprise approach

"独立实体原则"与"单一企业原则"是跨国企业集团破产的两种处理方法。"独立实体原则"坚持集团各实体结构独立、责任独立;"单一企业原则"将整个集团看作一体。两种方法在不同类型的跨国企业集团破产中都发挥着自身的作用。

'Separate entity approach' and 'single enterprise approach' are two methods of coping with Multinational Enterprise Groups Bankruptcy.'Separate entity approach' adheres to independent structure of each entity and independent responsibility in multinational enterprise groups,while 'single enterprise approach' considers the whole group as one.The two methods play their own roles in different types of multinational enterprise groups bankruptcy.