论企业改制资产权益分配中对利益相关者的法律保护——对两则企业改制资产权益分配案的法律分析

On Legal Protection of Stake Holders in Enterprise Reorganization Asset Allocation——Legal Analysis on Two Cases of Enterprise Reorganization Asset Allocation

企业改制资产权益分配过程中,企业债权人、雇员、客户等利益相关者的利益经常受到侵犯,而具体的保护机制尚付阙如。在现有公司法框架下,有必要引入保护利益相关者理论,要求企业承担一定的社会责任,以指导立法和司法实践。在涉及企业改制资产权益分配的案件审理中应当以利益相关者理论为指导解释法律的原则性规定,结合改制企业所在行业的特点,注意资产权益分配的程序合法性,确定对利益相关者的司法保护力度。

The interest of the enterprise's stake holders such as creditors, employees and customers is often injured during the process of asset allocation in enterprises reorganization, while the protective regulations have not been laid down. In order to guide the legislative and judicial practices, it is necessary to introduce the theory of protecting the stake holders which requires that enterprises assume certain social responsibility. We should interpret the general rules of law with the guidance of the theory of protecting stake holders in trying the cases relating to asset allocation in enterprises reorganization. In determining the scope of judicial protection, we should consider the characteristics of the trade and legality of the process of the asset reallocation.