摘要
子公司法律上的独立性与经营管理上的附属性的矛盾会引发有别于单一公司情形的很多问题。在公司集团破产中如何公平保护外部债权人的利益是公司法实践中亟待解决的课题。本文在借鉴域外法规定的基础上对此进行了探讨,对我国相关立法进行了评析,并提出了完善的对策。
The subsidiary company is independent legally. But from the economic point of view, it is attached to parent company. The above contradiction of the subsidiary company can lead to many problems which are different from the single corporation. How to protect the external creditor while the corporate groups bankrupt- ing is an important task. This paper discusses on the problem and make some suggestions on the legislation of China.
出处
《上海市经济管理干部学院学报》
2006年第3期59-63,共5页
Journal of Shanghai Economic Management College
关键词
深石原则
实质合并
外部债权人
Deep Rock Doctrin
substantive consolidation
external creditor