关联企业实质合并破产法律制度研究

Research on the Legal System of Substantive Merger and Bankruptcy of Affiliated Enterprises

受当前经济形势下行、金融去杠杆以及产业结构优化等影响,越来越多的大型集团企业为摆脱运营僵局,纷纷通过企业实质合并破产的方式实现新生。企业实质合并破产往往涉及人格混同、财产混同、业务混同等情况,加之其债权债务关系复杂、涉案金额较高、社会影响重大,是破产司法实践领域中的重点和难点问题。但我国现有的破产法及其配套制度中,对企业实质合并破产的规范不足,导致司法实践标准不统一。笔者拟从这一现状出发,对我国现有的关联企业实质合并破产的相关法律制度进行探讨,在梳理关联企业实质合并破产适用标准的基础上,找到实质合并破产的实现路径,从而推动我国关联企业实质合并破产相关法律制度的完善,为相关司法实践提供理论参考。

Under the influence of the current economic downturn,financial deleveraging and industrial structure optimization,more and more large group enterprises,in order to get rid of the operating deadlock,have achieved a new life through corporate merger and bankruptcy.Substantive merger and bankruptcy of enterprises often involves personality confusion,property confusion,business confusion and so on.In addition,its creditor's rights and debt relationship is complex,the amount involved is high,the social impact is significant,which is the key and difficult problem in the field of bankruptcy judicial practice.But in our country's existing bankruptcy law and its supporting system,there is not enough standard for the substantive merger and bankruptcy of enterprises,which leads to the inconsistency of judicial practice standards.The author proposed starting from the status quo,to our country existing affiliated enterprise essence discusses the combination of the related legal system of bankruptcy,substantial consolidation bankruptcy applicable standards both in carding,on the basis of finding real merge the implementation path of bankruptcy,and promote associated enterprises in essence merger of bankruptcy law system perfect,to provide theoretical reference for relevant judicial practice.