关联企业实质合并破产规则研究

A Research on the Rule of the Substantive Merge Bankruptcy of Affiliated Enterprises

为应对关联企业破产难题,中国引入了实质合并破产规则,但其各项理论研究和实践探索经验都不成熟,尚未真正扎根于司法实践中。目前,该规则在适用上仍存在诸多困境,亟需从确定范围、理清关系和保障债权人权益等方面完善该规则的适用机制。

To deal with the bankruptcy of affiliated enterprises,China has introduced the rule of the substantive merge bankruptcy.However,the related theoretical and practical research on this rule is immature and has not applied in judicial practice.Any possible convenient result cannot provide sound basis for the substantive merge and there must be a theoretical explanation.The application mechanism of this rule should be improved in terms of defining the scope of its applicable subjects,making clear the relations,and protecting the rights and interests of the creditors.