论破产分配中的衡平居次原则

On the Equitable Subordination Doctrine in Bankruptcy Distribution

衡平居次原则源于美国司法判例,是居次方法和衡平理念的结合体,以平等原则、禁止权利滥用原则、诚实信用原则为法理基础,具有特殊的适用规则。鉴于我国现行公司法和破产法的相关规定在债权人保护方面存在不足,引入衡平居次原则实有必要,建议未来的破产立法从适用对象、行为范围、举证责任、法律后果等方面明确该项原则的适用。

Equitable Subordination Doctrine originated from the United States judicial precedent, which is the combination of subordination method and equitable idea, with the principle of equality, principle of forbidding the abuse of rights and principle of good faith as legal basis, and has special applicable rules. In view of the inadequacy of China＇s relevant provisions of current company law and bankruptcy law on the protection of creditors, it is necessary to introduce the Equitable Subordination Doctrine. It is suggested that bankruptcy legislation clear the application of this doctrine from the aspects of application objects, behavior scope, burden of proof and legal consequence in the future.