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关联企业实质合并破产制度研究 被引量:6

Research on the substantive consolidation bankruptcy system of affiliated enterprises
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摘要 我国《企业破产法》并未对关联企业的破产作出特殊规定,但在实践中已有多个法院在积极探索适用合并破产制度。该项制度有其正当性和必要性,我国立法应当对这一制度的适用作出具体规定。在适用该制度时,应坚持个案适用的谨慎原则、严格限定适用条件、明确适用程序,并应采取措施防止该制度的滥用。 The Enterprise Bankruptcy Law in our country does not make special provisions to affiliated enterprise bankrupt,but in practice many courts actively explore for the consolidation bankruptcy system. This system has its justification and necessity. The legislation in our country should make specific provisions to apply the system. In application of the system,we should adhere to the case for the prudent principle,strictly limited applicable conditions,clear applicable procedures,and take measures to prevent the abuse of the system.
作者 张少丽
出处 《重庆第二师范学院学报》 2014年第4期22-25,174,共4页 Journal of Chongqing University of Education
关键词 关联企业 实质合并 破产 affiliated enterprises substantive consolidation bankruptcy
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