【作者】 彭颖；

【导师】 陈界融；

【作者基本信息】 四川大学 ， 民商法， 2021， 硕士

【摘要】 企业中的股东因其身份的特殊性,在公司的经营管理过程中常常处于优势地位,因此实践中经常存在股东利用其优势地位行使不正当行为从而危害到公司以及其他债权人权益的情形。而债权人的利益保护又是企业破产法的核心内容,但是我国《企业破产法》并没有对股东债权进行特别的约束。世界上很多先进国家都在破产法中规定了劣后债权制度,明确股东债权在破产阶段时应当劣后至普通债权之后进行受偿。为了加强对债权人的保护,实现实质公平,我国有必要在破产法中对股东债权作出特殊规制,将符合条件的股东债权劣后于普通债权之后清偿。本文主要从以下几个方面探讨我国的股东债权劣后清偿规则:首先对股东债权进行了研究,在分析了股东债权的特殊性的基础上,对股东债权的种类作了梳理。明确了股东所享有的合同债权,是本文讨论的股东债权劣后清偿规则债权类型的主要范畴。接着本文对构建该规则的目的做了探究,认为主要目的应该是补偿公司以及其他债权人所受到的损失。这为构建股东债权劣后清偿规则作出了指导,明确了应当围绕着填补受损主体的损失来构建股东债权劣后清偿规则。然后本文考察了国外的股东债权劣后清偿规则,借由美国的衡平居次原则,对美国、德国两国处理股东债权的制度进行了深入的探讨。对不同制度的发展历史、适用条件等也进行了深入的分析,进一步为我国建立股东债权劣后清偿规则汲取了关键经验。接下来本文探讨了其他我国保护债权人的相关制度:破产法中的破产撤销权制度、公司司法中的法人格否认制度以及破产法中的除斥债权制度。指出了撤销权制度不合理性、法人格否认制度的局限性以及除斥债权与劣后债权的区别。并总结了各制度发展过程中的经验教训,为构建股东债权劣后清偿制度指明更多方向。最后本文从适用主体、适用情形、举证责任以及法律后果几个方面入手对股东债权劣后清偿规则提出了具有可操作性的立法建议。更多还原

【Abstract】 Because of the particularity of their identities,shareholders in a company are often in a superior position in the company’s management process.Therefore,in practice,shareholders often use their superior position to exercise improper behavior and harm the rights and interests of the company and other creditors.The protection of the interests of creditors is the core content of the corporate bankruptcy law,but my country’s "Corporate Bankruptcy Law" does not impose special restrictions on shareholder claims.Many advanced countries in the world have stipulated the inferior creditor’s rights system in the bankruptcy law,clarifying that the shareholder’s creditor’s rights should be paid after the ordinary creditor’s rights in the bankruptcy stage.In order to strengthen the protection of creditors and realize substantive fairness,it is necessary for our country to make special regulations on shareholder creditor’s rights in the bankruptcy law,so that qualified shareholder creditor’s rights will be paid off after ordinary creditor’s rights are inferior.This article mainly discusses the rules of repayment of shareholders’ inferior claims in our country from the following aspects:First,it studies the shareholder’s creditor’s rights.On the basis of analyzing the particularity of the shareholder’s creditor’s rights,it sorts out the types of shareholder’s creditor’s rights.Clarifying the contractual creditor’s rights enjoyed by shareholders is the main category of the types of creditor’s rights discussed in this paper.Then this article explores the purpose of constructing the rule,and believes that the main purpose should be to compensate the company and other creditors for the losses.This provides guidance for the construction of the rules for the settlement of shareholders’ inferior claims,and clarifies that the rules for the settlement of shareholders’ inferior claims should be built around the compensation of the losses of the damaged subject.Then this article examines the rules for the settlement of debts of shareholders in foreign countries,and uses the equitable subordination principle of the United States to conduct an in-depth discussion on the systems of handling shareholder debts in the United States and Germany.In-depth analysis of the development history and applicable conditions of different systems has also been carried out,which has further learned key experience for my country to establish rules for the settlement of shareholders’ inferior claims.Next,this article discusses other relevant systems for protecting creditors in my country: the system of bankruptcy revocation power in the bankruptcy law,the system of disregarding legal personality in corporate justice,and the system of exclusion of creditor’s rights in the bankruptcy law.It points out the irrationality of the revocation right system,the limitations of the legal personality denial system,and the difference between the reprimand and inferior claims.It also summarized the experience and lessons in the development of various systems,and pointed out more directions for constructing a system for repayment of shareholder’s inferior claims.Finally,this article puts forward feasible legislative suggestions on the rules for the settlement of shareholder’s inferior claims from the aspects of applicable subject,applicable circumstances,burden of proof and legal consequences.更多还原