摘要
在分析关联企业破产重整中存在的特殊问题的基础上指出,对关联企业的重整必要时需要借助合并重整程序解决,通过合并重整与其他规制关联企业的手段比较,指出其在中国适用的必要性。从法哲学法经济学民法和经济法等法学理论方面,并借鉴美国对实质合并原则的适用经验及中国司法实践的探索案例,以为该制度在中国的确立提供理论与实践依据。
This paper analyzes the special problems in affiliated enterprise＇s bankruptcy and reorganization, points out that the process of ＂affiliated enterprise＇s consolidated reorganization＂ should be used for the problem solving when necessary, and, through comparison with other means of regulation, points out the necessity of using this model in our country. This paper points out the necessity and feasibility of the establishment of affiliated enterprise＇s bankruptcy and reorganization from the theoretic aspects of Philosophy of Law, Law and Economics, Civil Law and Economic Law, and using the experience of the substantive consolidation principle＇s application in the United States and explo ration cases in our legal practice for reference, analyzes and discusses the theoretical and practice basement of the af filiated enterprise＇s consolidated reorganization system.
出处
《北京航空航天大学学报（社会科学版）》
2012年第2期51-59,共9页
Journal of Beijing University of Aeronautics and Astronautics：Social Sciences edition Edition
关键词
关联企业
破产重整
实质合并
affiliated enterprise
reorganization
substantive consolidation
