实质合并原则在我国关联企业破产中的适用

The Substantive Consolidation Doctrine in Our Affiliated Enterprise Bankruptcy

实质合并原则是基于衡平而创造的一种公平分配破产财产的救济措施。关联企业蓬勃发展的今天,《公司法》和《企业破产法》并没有关于关联企业破产的相关规定,这为我国司法实践增加了难度。我国可采用"例外适用"的价值选择和在《公司法》中设立专章与在《破产法》中规定相关原则的方式来规范实质合并原则在我国关联企业破产中的适用。

The substantive consolidation doctrine is a fair distribution of bankruptcy property relief measures which is based on equity.There has no relevant provisions of affiliated enterprise bankruptcy in our ＂Company Law＂ and ＂Enterprise Bankruptcy Law＂,this increases the difficulty of our judicial practice.＂Exceptions apply＂ and set a chapter in ＂Company Law＂ and ＂Bankruptcy Law＂ to regulate substantive consolidation in our affiliated company bankruptcy.