摘要
我国现行法律框架下制度保障的缺位使挽留关键职工成为企业重整实践中管理人(或自行管理的债务人)共同面临的难题。在实体制度建构上,一方面将关键职工挽留计划作为破产重整薪酬制度外的商业化安排,并依此将职工挽留费用解释为《企业破产法》第42条第4款“其他债务”,赋予其共益债务的优先清偿顺位,确保制度功能的发挥。另一方面,对挽留性质计划中企业高管的适用条件、金额进行限制。对激励性质计划应要求约定目标的实现有助于全体无担保债权人获益。在程序制度建构上,确立以债权人会议为主,法院“听证+许可”为补充的决策体系,完善以主动披露为主,被动披露为辅的信息披露制度。对于关键职工挽留计划审查思路,法院可通过合法性、必要性和合理性多维度进行审查。
The lack of institutional protection under the current legal framework in China has made the retention of key employees a common problem in bankruptcy reorganization practice faced by the administrator and debtor in possession.In the construction of the substantive system,the key employee retention plan should be regarded as a commercial arrangement outside the bankruptcy reorganization employment compensation system,and the retention cost should be interpreted as"other liabilities"under Article 42(4)of China's Enterprise Bankruptcy Law,which should be paid in priority as"administrative expense".The conditions and payment amounts for corporate executives under the retention plan should be restricted,and the specific goal of the incentive plan shall benefit all unsecured creditors.In the construction of the procedural system,China's Enterprise Bankruptcy Law should form a decision-making mechanism in which the decision of creditors'meeting shall be adopted primarily and be supplemented by the"hearing+permission"of court.A reasonable information disclosure system mainly based on active disclosure and supplied by passive disclosure shall be established.In addition,the court should review the key employee retention plan from the perspective of legality,necessity and reasonableness.
作者
金春
冷帅达
Jin Chun;Leng Shuaida(School of Law,Doshisha University,Japan;Beijing Tian Tong Law Firm,Beijing 100010,China)
出处
《东方论坛（青岛大学学报）》
2021年第6期24-42,F0003,共20页
Eastern Forum（JOURNAL OF QINGDAO UNIVERSITY）
