https://scholars.lib.ntu.edu.tw/handle/123456789/126149
標題: | 公司之重整與破產 | 作者: | 曾宛如 | 關鍵字: | 破產;重整;救助命令;自動停止;重整人;受託人;檢查人;強制認可;組織調整方案;浮動擔保;接管人;Insolvency, reorganization, order of relief, automatic stay, administrator, debtor-in-possession;trustee;examiner;cram-down;scheme of arrangement;floating charge;administrative receiver | 公開日期: | 2003 | 出版社: | 臺北市:國立臺灣大學法律學系暨研究所 | 摘要: | 公司債務清理程序實為公司法制中不可或缺之一環,其協助財務陷入困難之 公司全面性地解決其困境,最好之情況得以使公司起死回生,回復正常營運之狀 態;最壞之狀態至少能保障債權人之權益,使其債權獲得最大之滿足。 一般而言,公司債務清理程序依其目的分成重建型與清算型,前者之目的 並非勉強維持經營不善而無市場價值之企業,而是在於調整財務失衡公司之財務 結構,對公司而言,係延續其營業之最後救濟手段。同時,公司營業若能繼續, 債權人之債權亦能獲得較完全之滿足;至於後者,則集體性的結算所有之債權債 務關係,其目的在在於維持債權人間之公平,避免債權人對公司財產之「競爭」, 而導致實體上受償順位之變動、減損公司財產營業整體出售以獲取較高價格之機 會。 我國關於公司債務清理法制,除了破產法上之破產程序與破產前和解程序 外,尚有規定於公司法專供股份有限公司運用之重整程序及特別清算程序,然前 者自民國二十四年立法以來,即未有大幅度之實質修正,重整程序則於民國九十 年十一月就促進程序之快速進行方面有相關之修正,然而並未就公司債務清理程 序為一全面而整合性之思考,此一法制亦因而無法發揮其應有之功能。 美國與英國皆為現代經濟與資本市場蓬勃發展之國家,並各自發展出一套債 務清理法制,本文於研究後發現所謂破產與重整對英美法制而言實為一持續性之 過程,其間之轉換自然流暢,省卻許多成本,亦賦與債務公司及債權人高度彈性 之運用,未來我國不妨朝整合重整與破產之方向進行些修法。 For a comprehensive corporate legislation infrastructure, debt settlement is undoubtedly indispensable. Any company, which is unable to meet debts when they fall due, must either apply for declaring insolvent or enter into the procedure of reorganization. As regards the former, the main purpose is to avoid creditors running for payments and thus reduces the value of corporate assets; the latter, on the contrary, is to try to save the company and make it re-alive. Therefore, traditionally, debt settlement can be divided into two different types: restructure or liquidation. In fact, in a company can be reorganized and keep its operation, not only the creditors can expect more repayment in the future, but also the employees will not become jobless. This is dramatic important to social economy. Even if the company has no way out, at least, to follow certain procedure to settle its debts can secure those creditors on the equal footing. Thus, these two types need be considered simultaneously. Up to this point, our Company Law and Insolvency Law are two different codes. The former deals with the issue of corporate reorganization, while the latter deals with the insolvency problems of individuals and legal persons. This, as a matter of law and fact, causes unnecessary duplication of procedures and waste of resources. In November of 2001, the Company Law made some amendments to accelerate the procedure of reorganization; however, it does not seem to function well. On the other hand, the Insolvency Law has not been modified for almost more than 7 decades. We deeply believe that the two procedures should be consolidated together in one code, and this point of view is supported by English and American legislation. After comparing with these two countries, we would like to propose that in the future, the reorganization of companies should be taken out from the Company Law and be merged into the Insolvency Law; besides, the type of companies, which is entitled to enjoy this procedure, should not be limited to public company only. |
URI: | http://ntur.lib.ntu.edu.tw//handle/246246/12859 | 其他識別: | 912414H002019 | Rights: | 國立臺灣大學法律學系暨研究所 |
顯示於: | 法律學系 |
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912414H002019.pdf | 35.28 kB | Adobe PDF | 檢視/開啟 |
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