摘要
关联企业日益成为重要的组织形式,关联企业中的控制企业可以利用"内部人"的优势为自己的债权提供更有利的地位。为防止其获得不正当的优先债权,美国法院最早做出了有关"深石原则"的判例。与此功能相对应,德国设立了"自有资本替代制度",我国台湾也引入了次级债权制度。但我国大陆却缺失这一制度,社会经济的客观情况要求我国大陆也应当引入次级债权制度。在分析以上3个立法案例的基础上,探讨了次级债权制度在我国的构成要件及司法适用的相关程序等问题。
Affiliates are increasingly becoming an important form of organization, of them the dominant enterprises can make use of the advantage as ＂insider＂ to gain a more favorable position for their own claims. In order to prevent improper access to the priority of the claims, the U.S. court was the first to make the case of ＂the Principles of Deep Rock＂ and Germany set up a ＂self-owned capital replacement system＂, Taiwan in China also introduced the subprime rights system. But China's Mainland is short of this system. The objective socio-economic situation requires the introduction of subordinated rights system into China's Mainland. The paper discusses the constituent elements of subordinated debt system in China and the related procedure concerning judicial application based on an analysis of these three cases.
出处
《河南工业大学学报（社会科学版）》
2011年第4期104-107,共4页
Journal of Henan University of Technology:Social Science Edition
关键词
次级债权制度
深石原则
衡平居次
关联企业
破产
subprime rights system
Deep Rock Principles
equitable subordination
affiliates
bankruptcy
