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題名：企業集團破產法制比較--解構與建構
書刊名：政大法學評論
作者：王志誠 引用關係
作者(外文)：Wang, Chih-cheng
出版日期：2014
卷期：139
頁次：頁163-244
主題關鍵詞：企業集團；關係企業；否認權；揭穿公司面紗原則；法人格否認法理；實體性合併；Corporate groups；Affiliate；Avoidance power；Piercing the corporate veil；Disregard of corporate entity；Substantive consolidation
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0)
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  • 共同引用共同引用:46
  • 點閱點閱:95
企業集團之成員企業在形式上雖各具有獨立法人格，但因在資本、人事、業務或財務等經營層面，形成緊密關聯或上下隸屬之關係，而在法律上及經濟上處於結合狀態。由於從屬公司受到控制公司之形式控制或實質控制，整體企業集團之經營實際上由控制公司之負責人所統一指揮，且從經營策略之擬定、營運活動之執行及財務報表之編製等層面觀察，企業集團實具有同一經濟實體之顯著外觀。為建構企業集團之破產法制，必須針對關係企業破產之土地管轄原則、破產管理人行使否認權之要件及對象、行使詢問權（檢查權或調查權）之主體範圍、實體性合併理論、衡平居次原則、揭開公司面紗原則及法人格否認法理之適用等重要問題，建立完整之規範體系，始能因應企業集團化之形成及發展。
As far as corporate groups are concerned, although formally it appears that each member of them is an independent and separate legal entity, all of them, including their capital, personnel, business operation and financial department, are integrated highly into the parent-subsidiary or vertical relationship and formed as a combined entity in law and economy. From the aspect of the establishment of business strategies, the enforcement of operating activities and the preparation of financial statements, because the subsidiary company is controlled by the controlling company formally and virtually, corporate groups are treated as an economic entity. Therefore, especially in the situation aforementioned, as soon as the members of corporate groups proceed to the process of bankruptcy, it will be highly possible for it to spread to other members regular operations, which might even lead to financial distress in the corporate groups. Moreover, in taking into account the Taiwanese Company Law, and the draft of the Insolvency Law (Debt Liquidation Law) drawn up by the Judicial Yuan, they do not focus on the character of inside transactions and the reality of the economy of the corporate group, and fail to construct a legal regime regarding the bankruptcy system for corporate groups to meet the development of the megasubsidiaries phenomenon. However, observing the theoretical and practical developments of the operation in this theme for discussion in the U.S.A. and Japan, instead of insisting on the consideration of the doctrine of separate corporate existence, they have chosen to respond to the reality in which the corporate groups should be deemed an economic unit, and gradually endeavored to reconstruct the modern regulation of bankruptcy. In sum, for the sake of constituting the integrated regulation of bankruptcy suitable for a corporate group and reacting to the development and formation of corporate groups, this study will focus on the topics of the jurisdiction of affiliate venue rule, the conditions of exercising the trustees power of avoidance, the scope of exercising the trustees power of inspection, the theory of substantive consolidation, the rule of equitable subordination, piercing the corporate veil, disregard of corporate entity, and so on.
期刊論文
1.Michael, Douglas C.(2000)。To Know a Veil。J. Corp. L.，26，41。  new window
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5.松下淳一(199012)。結合企業の倒産法的規律。法学協会雑誌，107(12)，2022-2076。  延伸查詢new window
6.Gilbert, Stephen J.(1990)。Note, Substantive Consolidation in Bankruptcy: A Primer。VAN. L. REV.，43，207-243。  new window
7.Jacoby, Melissa B.(2006)。Fast, Cheap, and Creditor-Controlled: Is Corporate Reorganization Failing?。BUFFALO L. REV.，54，401-438。  new window
8.Miller, Harvey R.(2002)。Chapter 11 Reorganization Cases and the Delaware Myth。VAND. L. REV.，55，1987-2018。  new window
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11.松下淳一(199303)。結合企業の倒産法的規律。法学協会雑誌，110(3)，295-334。  延伸查詢new window
12.松下淳一(199304)。結合企業の倒産法的規律。法学協会雑誌，110(4)，419-472。  延伸查詢new window
13.Robert, C.(1977)。The Duties of the Corporate Debtor to Its Creditor。Harv. L. REV，90，505。  new window
14.Conti, Joy F.(1983)。An Analytical Model for Substantive Consolidation of Bankruptcy Cases。Bus. Law，38，855。  new window
15.Kluver, John(2005)。Entity vs. Enterprise Liability: Issues for Australia。CONN. L. Rev.，37，765。  new window
16.Lopucki, Lynn M.(1991)。Venue Choice and Forum Shopping in the Bankruptcy Reorganization of Large, Publicly Held Companies。WlS. L. REV.，11。  new window
17.Rajak, Harry(2009)。Corporate Groups and Cross-Border Bankruptcy。Tex. Int L. J.，44，521。  new window
18.Wuepper, Kyle D.(1999)。Piercing the Corporate Veil: A Comparison Contract Versus Tort Claimants Under Oregon Law。Or. L. REV.，78，347。  new window
19.王志誠(20051000)。公司法：第九講 關係企業監控機制之缺失及填補。月旦法學教室，36，47-56。  延伸查詢new window
20.Eisenberg, Theodore、LoPucki, Lynn M.(1999)。Shopping for Judges: An Empirical Analysis of Venue Choice in Large Chapter 11 Reorganizations。CORNELL L. REV.，84，967-1003。  new window
21.劉連煜(20050200)。揭穿公司面紗原則及否認公司人格理論在我國實務之運用。臺灣本土法學雜誌，67，40-49。  延伸查詢new window
22.McPherson, Richmond、Raja, Nader(2010)。Corporate Justice: An Empirical Study of Piercing Rates and Factors Courts Consider When Piercing the Corporate Veil。Wake Forest law review，45(3)，931-969。  new window
23.廖大穎(2003)。論關係企業的内部監控與股東權之保護：兼評完全控股的—人公司制度。經社法制論叢，31，31-69。  延伸查詢new window
學位論文
1.孫向齊(200805)。關聯企業破產法律問題研究(博士論文)。中國人民大學。  延伸查詢new window
圖書
1.陳計男(1984)。破產法論。台北：三民。  延伸查詢new window
2.伊藤真(198411)。債務者更生手続の研究。西神田編集室。  延伸查詢new window
3.許士宦(2009)。債務清理法之基本構造。元照。new window  延伸查詢new window
4.陳榮宗(198810)。破產法。  延伸查詢new window
5.廖大穎(200303)。公司制度與企業金融之法理。new window  延伸查詢new window
6.劉公偉(200909)。公司法原論。  延伸查詢new window
7.三谷忠之(200612)。民事倒産法講義。  延伸查詢new window
8.小川秀樹(200411)。一問一答新しい破産法。  延伸查詢new window
9.中島弘雅(200707)。体系倒産法法I:破產特別清算。  延伸查詢new window
10.伊藤真(200711)。破産法．民事再生法。  延伸查詢new window
11.江頭蕙治郎(200612)。株式会社法。  延伸查詢new window
12.東京弁護士会(200507)。入門新破産法--新しい破産手続きの理論と実務。  延伸查詢new window
13.宗田親彦(200607)。破産法概説。  延伸查詢new window
14.酒卷俊雄、中央信託銀行證券代行部(199103)。子会社關係会社の管理。  延伸查詢new window
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17.徳田和幸(200803)。プレップ破産法。  延伸查詢new window
18.CHOPER, JESSE H.、EISENBERG, MELVIN A.(1998)。CORPORATIONS。  new window
19.Companies & Securities Advisory Committee(2000)。Corporate Groups Final Report。  new window
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21.Mitchell, Lawrence E.、Cunningham, Lawrence A.、Solomon, Lewis. D.(1992)。Corporate Finance and Governance。  new window
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23.Blum, Brian A.(2006)。Bankruptcy and Debtor/Creditor: Examples and Explanations。Aspen Publishers。  new window
24.黃銘傑(2001)。公開發行公司法制與公司監控--法律與經濟之交錯。台北。new window  延伸查詢new window
25.Clark, R. C.(1986)。Corporate Law。Boston, MA：Aspen Law & Business。  new window
26.王文宇(2008)。公司法論。元照。  延伸查詢new window
圖書論文
1.竹内昭夫(198406)。会社法の理論（1）--総論‧株式。商事法研究。有斐閣。  延伸查詢new window
2.劉連煜(200604)。揭穿公司面紗原則及否認法人格理論在我國實務之運用。公司法理論與判決研究。  延伸查詢new window
3.賴英照(198805)。關係企業法律問題及立法草案之研究。公司法論文集。  延伸查詢new window
4.劉連煜(1997)。公司法修正草案關係企業專章中「深石原則」相關問題之研究。公司法理論與判決研究。臺北：劉連煜。  延伸查詢new window
 
 
 
 
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