【作者】 王丹；

【导师】 魏国君；

【作者基本信息】 大连海事大学 ， 国际法学， 2007， 硕士

【摘要】 跨国公司是经济全球化的重要推动力量，也是当前全球经济发展最活跃的主体，其通过在世界各国设立实体来推行其全球战略，最基本且最广泛被采用的内部组织结构就是母子公司形式。在这种组织形式下，跨国公司母子公司在法律上是各自独立的法人主体，但是由于跨国公司商业战略的全球性和管理的集中性，子公司往往处在母公司的控制之下而失去一定的自主性。跨国母子公司在法律上彼此独立与其在经济上紧密联系形成一对尖锐的矛盾，母公司通过法律上的独立性逃避经营风险，由海外子公司承担不利后果，严重的侵害了东道国子公司的少数股东及其债权人的甚至进而侵害东道国的利益。采取何种机制来追究跨国公司母公司对其子公司债务的责任这成为了国际经济法学者不得不面对的一个重大课题。 本文在吸收借鉴前人对相关问题研究成果的基础上，分析了跨国母子公司债务责任问题产生的原因，并对世界上现存的有关跨国母子责任有关的理论和典型立法实践加以介绍和评价。在借鉴各国经验的基础上，立足我国立法现状，进行分析并提出具体的建议。本文共分四章： 第一章介绍了跨国母子公司的基本概念，并通过对该种结构的特征分析，从理论和实践意义上提出了跨国公司母公司对其子公司债务承担责任的问题。 第二章介绍了跨国母子公司债务责任问题的若干理论，并对各种理论的基本观点和相关理论价值进行了探讨。 第三章介绍了世界上关于跨国母子公司债务责任问题的典型立法和司法实践，并逐一进行了分析。 第四章介绍了我国立法对此问题的规定，特别介绍了新《公司法》突破性的引进了公司法人人格否认理论，最后对如何完善我国相关立法提出建设性的建议。更多还原

【Abstract】 Under the world economic globalization, multinational corporations have become the key role in the global economy. Most of the multination corporations take the form of the parent and subsidiary corporation as their basic organization structure. Within this form of structure, the parent and subsidiary corporation are independent legal person to each other in the aspect of law, but the foreign parent corporation often controls its subsidiaries tightly in order to fulfill its global goal, which has great influence on the independent role of its subsidiaries. Due to the global strategy, this contradiction makes it possible for some parent corporations to avoid their legal obligations to the subsidiaries’ creditors. How to force the parent corporation to shoulder the legal obligations to its subsidiaries under some conditions has become an important task to the scholars in this field.Based on the existing studies in this field, I analyze the underground reasons for this problem, introduce the related theories and typical legislation and judicial practice in the world, and afterwards mainly focus on the domestic law of China. After analyzing the current status of legislation in China, I make proposal on how to improve the Chinese legal system.This thesis includes four chapters:In the first chapter, I introduce the definition of the parent and subsidiary of multinational corporation, and bring forward the problem of the multinational parent corporation’s liability to its subsidiaries through the research on the characters of the form of parent and subsidiary corporations.In the second chapter, I introduce the basic theories concerning this issue and analyze the value of these theories.In the third chapter, I introduce the worldwide typical legislation and judicial practice and make comments one by one.In the fourth chapter, I introduce the regulation concerning this issue in China, especially the theory of disregarding of corporate personality in the newly passed company law, afterwards make proposal on how to improve the related legislation in China.更多还原