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我国破产法引入衡平居次原则的思考 被引量:27

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摘要 衡平居次原则是美国法官在审理子公司破产案件时,对母公司的债权于特定情况下进行劣后处理的法律制度。衡平居次原则充分考虑了控制公司债权的特殊性,规定了债权平等原则的例外,可以有效地防止控制股东在破产程序中滥用控制权侵害债权人利益,具有一定的理论价值和现实意义,我国的破产法律体系应考虑引进衡平居次原则。
作者 孙向齐
机构地区 北京交通大学
出处 《政治与法律》 CSSCI 北大核心 2008年第9期8-15,共8页 Political Science and Law
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