跨国公司的债务责任承担探析

Transnational Corporations' Burden of Debt

随着跨国公司在国外设立子公司数量的增多,母公司为实现全球性战略目标而牺牲子公司利益进而损害东道国利益的行为成为了一个经常性的可能与事实。在这种情况发生的时候,若仅根据有限责任原则让子公司独立承担责任显然有违法律和社会的公平与正义。在母公司对子公司的经营管理进行了过度的控制而导致债务发生的时候,让跨国公司的母公司为子公司的债务承担责任具有充分的理由和现实意义。

Since the booming of the subsidiaries of transnational corporations, it is usually possible and has been true for the parent corporation to sacrifice the subsidiaries＇ interest, and further on the interest of the host country for the realization of its global aim. Under these circumstances, it is the violation of legal and social justice if the debt will only be paid from the property of the subsidiary corporation according to the limited-liability principle. It can be clearly recognized that when the parent corporation do excessive control to the running of the subsidiary corporation, it is reasonable and practical for the parent corporation to take the subsidiary＇ s debt.