公司合并的法律界定

公司法意义上的公司合并是指两个或两个以上的公司不经过清算程序、依公司法的规定归并成为一个公司的法律行为;公司合并行为的主体是参与合并的两个或两个以上的公司,而不是参与合并公司的股东、董事经理等经营管理人员、债权人等利益相关者;公司合并是组织法性质的法律行为;公司合并导致参与合并公司的组织实体的变更或消灭、公法和私法上权利和义务的概括转移;人格继承说准确、科学地揭示了公司合并的本质。

Corporate merger in a sense of corporation law is a legal act which two or two above corporations are combined into a corporation according to the rules of corporation law without the settlement procedure; The subjects of corporate merger act are the two or two above corporations participating in merger, but are not shareholders, directors and managers, creditors etc. persons interested of the corporations participating in merger; The nature of corporate merger is a legal act in organic law, the corporate merger leads to change or elimination of the entity of corporations participating in merger, and over transfer of rights and duties of the public law and the civil law; The theory of personality inheritance reveals the essence of corporate merger accurately and scientifically.