《破产会议纪要》中规定了关联企业适用实质合并破产的三项标准,但是没有明确各项标准的内涵以及标准间的关系。这导致各地法院在审理该类案件时有不同的理解,造成了司法适用的混乱。实质合并破产制度适用原则的缺失也使得该项制度有被...《破产会议纪要》中规定了关联企业适用实质合并破产的三项标准,但是没有明确各项标准的内涵以及标准间的关系。这导致各地法院在审理该类案件时有不同的理解,造成了司法适用的混乱。实质合并破产制度适用原则的缺失也使得该项制度有被不当适用的嫌疑。域外对于实质合并破产制度的适用日趋严格。该项制度的适用应当对公司法法人人格独立制度保持应有的尊重,在适用时应当满足审慎和最后适用原则、实质公平原则以及整体效率原则。该项制度的适用标准应分为综合性标准和独立性标准,其中综合性标准应满足法人人格高度混同、区分成本过高、实现增量分配标准的动态平衡。此外,还应当建立债权人异议之诉程序和异议债权人利益补偿机制,以保障全体债权人的利益。The “Minutes of Bankruptcy Meeting” provides three criteria for the application of substantive merger bankruptcy to affiliated enterprises, but there is no clear connotation of each standard and the relationship between standards. This has led to different understandings of the courts in reviewing such cases, resulting in confusion in the application of justice. The absence of the applicable principle of the substantive consolidation bankruptcy system also makes it suspected that the system is improperly applied. The extraterritorial application of the substantive consolidation bankruptcy system is becoming increasingly strict. The application of this system should maintain due respect for the independent system of corporate personality. In its application, the principles of prudence and final application, substantive equity and overall efficiency should be satisfied. The applicable standards of the system should be divided into comprehensive standards and independent standards, among which the comprehensive standards should meet the high confusion of legal personality, the high cost of differentiation, and the dynamic balance of incremental allocation standards. In addition, it is necessary to establish the litigation procedure and the compensation mechanism for the interests of creditors to protect the interests of all creditors.展开更多
文摘《破产会议纪要》中规定了关联企业适用实质合并破产的三项标准,但是没有明确各项标准的内涵以及标准间的关系。这导致各地法院在审理该类案件时有不同的理解,造成了司法适用的混乱。实质合并破产制度适用原则的缺失也使得该项制度有被不当适用的嫌疑。域外对于实质合并破产制度的适用日趋严格。该项制度的适用应当对公司法法人人格独立制度保持应有的尊重,在适用时应当满足审慎和最后适用原则、实质公平原则以及整体效率原则。该项制度的适用标准应分为综合性标准和独立性标准,其中综合性标准应满足法人人格高度混同、区分成本过高、实现增量分配标准的动态平衡。此外,还应当建立债权人异议之诉程序和异议债权人利益补偿机制,以保障全体债权人的利益。The “Minutes of Bankruptcy Meeting” provides three criteria for the application of substantive merger bankruptcy to affiliated enterprises, but there is no clear connotation of each standard and the relationship between standards. This has led to different understandings of the courts in reviewing such cases, resulting in confusion in the application of justice. The absence of the applicable principle of the substantive consolidation bankruptcy system also makes it suspected that the system is improperly applied. The extraterritorial application of the substantive consolidation bankruptcy system is becoming increasingly strict. The application of this system should maintain due respect for the independent system of corporate personality. In its application, the principles of prudence and final application, substantive equity and overall efficiency should be satisfied. The applicable standards of the system should be divided into comprehensive standards and independent standards, among which the comprehensive standards should meet the high confusion of legal personality, the high cost of differentiation, and the dynamic balance of incremental allocation standards. In addition, it is necessary to establish the litigation procedure and the compensation mechanism for the interests of creditors to protect the interests of all creditors.
