摘要
衡平居次原则产生于美国判例,它是指在子公司破产程序中,如果母公司通过实施不公正行为获得对子公司的债权,母公司的不当债权应当劣后于子公司其他债权人受偿。这一原则对解决我国现实中存在的母公司用非法取得债权方式攫取子公司资产、损害子公司其他债权人的问题有很大的借鉴意义。
Equitable Subordination Rule originates from the jurisprudence of the United States. It refers to the insolvency procedures of subsidiary companies, if the parent companies claim on the subsidiary companies via injus- tice implementation, the improper claims from the parent companies should be inferior to other creditors. This prin- ciple is of great significance for our country to deal with problems arising from the situation that the parent compa- nies seize assets of the subsidiary companies and jeopardize the interests of other creditors of the subsidiary.
关键词
破产
衡平居次原则
揭开公司面纱制度
债权人
bankruptcy
equitable subordination rule
lifting the corporate veil
creditors