論重整中的信息披露制度
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摘要

中國(guó)改革開放以來，社會(huì)主義市場(chǎng)經(jīng)濟(jì)已經(jīng)得到了建設(shè)和發(fā)展，市場(chǎng)競(jìng)爭(zhēng)也越來越激烈，優(yōu)勝劣汰已成自然。由于各行各業(yè)在日常經(jīng)營(yíng)活動(dòng)中，相互聯(lián)系相互影響，形成某種程度的共同體，所以一個(gè)經(jīng)濟(jì)單位發(fā)生經(jīng)營(yíng)困難、財(cái)務(wù)危機(jī)，面臨淘汰時(shí)，如果任其走上破產(chǎn)清算倒閉的道路，除了影響局部的利益，比如股東投資受損、債權(quán)人無法獲得足額清償，還會(huì)直接或間接給其它經(jīng)濟(jì)單位尤其是關(guān)聯(lián)企業(yè)帶來災(zāi)難性打擊甚至引發(fā)連鎖破產(chǎn)，造成經(jīng)濟(jì)危機(jī)，從而對(duì)社會(huì)經(jīng)濟(jì)和社會(huì)生產(chǎn)力造成嚴(yán)重破壞，甚至引發(fā)社會(huì)動(dòng)亂。世界各主要資本主義國(guó)家在面臨這一問題時(shí)，基于對(duì)社會(huì)整體利益的強(qiáng)調(diào)，為減少社會(huì)震蕩，紛紛制定了具有積極拯救功能的破產(chǎn)重整制度，它不是消極地避免債務(wù)人破產(chǎn)，而是進(jìn)行積極的治理整頓，使其維持經(jīng)營(yíng)、消除困難、東山再起，以減少各方損失。于是我國(guó)在新《破產(chǎn)法》中制定了重整制度，借鑒和參考了西方各國(guó)的重整制度，將美日成熟制度與我國(guó)具體國(guó)情結(jié)合起來，將實(shí)踐與理論結(jié)合起來，集思廣益，探討一些重整制度的核心問題。這次提出的重整制度中沒有明確信息披露制度方面的規(guī)定，信息披露對(duì)重整制度具有非常重要的作用，信息披露制度可以規(guī)范重整中的一些義務(wù)，保護(hù)債權(quán)人的利益，將誠(chéng)信責(zé)任放在突出位置，加大打擊違規(guī)信息披露行為。為了推動(dòng)市場(chǎng)經(jīng)濟(jì)規(guī)范發(fā)展的需要，應(yīng)該不斷的完善《破產(chǎn)法》及相關(guān)制度，以便更好更快的促進(jìn)我國(guó)市場(chǎng)經(jīng)濟(jì)的有效發(fā)展。

關(guān)鍵詞：破產(chǎn)重整、利益沖突、信息披露、法律責(zé)任



Since the reform and opening up began in China, the socialist market economy has been developed, market competition is becoming fiercer and fiercer, the survival of the fittest is natural. Because all kinds of careers in day-to-day business activities interrelate mutual influence and form a certain degree of community. So when an economic unit has operating difficulties, the financial crisis and is facing elimination, if we let it go on a way of bankruptcy and liquidation of its collapse, it not only influences partial benefits, such as shareholders of investment impairment, creditors not getting full satisfaction, but also directly or indirectly affect other economic units in particular, related enterprises and may even trigger a devastating chain against bankruptcy, resulting in economic crisis, the socio-economic and social productive forces, causing serious damage, And may even trigger social unrest. The world's major capitalist countries are in the face of this problem, based on the interests of that community as a whole, in order to reduce the intensity of social shocks, having developed a positive function of the bankruptcy restructuring of the rescue system, it does not negatively avoid the debtor's insolvency, but positively straighten out the management to maintain operations, to eliminate difficulties, to stage a comeback to reduce the loss of all parties. So our country in the new "Bankruptcy Law" develops the restructuring of the system, drawing reference to Western countries and the restructuring of the system and the United States and Japan maturing system combined with China's specific national conditions, combining theory with practice, drawing on collective wisdom on a number of the core issue of the whole system. The thesis proposes restructuring of the system in no clear information disclosure system's requirements. The disclosure of information on the restructuring of the system has a very important role in information disclosure system that can regulate the restructuring of some obligation to protect the interests of creditors, which will take responsibility for integrity in a prominent position, intensifying the crackdown on illegal disclosure of information act. In order to promote the standardized development of the market economy needs, we should continue to improve the "Bankruptcy Law" and related systems, in order to better and faster promoting China's development of an effective market economy.


Keywords：bankruptcy reorganization conflict of interest information disclosureliability
liability


目 錄

目錄 I
摘要 III
IV
引言 1
一、公司重整制度概述 2
（一）公司重整制度的含義 2
（二）公司重整制度的特征 3
二、重整信息披露的必要性 3
（一）信息披露制度的概念 3
（二）重整信息披露的必要性 4
三、現(xiàn)行破產(chǎn)法中信息披露義務(wù)的規(guī)定 6
（一）對(duì)管理人的信息披露義務(wù) 6
（二）對(duì)法院的信息披露義務(wù) 6
（三）對(duì)債權(quán)人的信息披露義務(wù) 7
四、國(guó)外重整的信息披露制度的借鑒 7
（一）國(guó)外有關(guān)重整的信息披露制度 7
（二）日本重整信息披露制度的完善借鑒 8
五、我國(guó)破產(chǎn)重整的信息披露制度的具體建議 8
（一）重整中的信息披露的要求 8
（二）證券法對(duì)信息披露的要求 9
(三)違反信息披露義務(wù)的法律責(zé)任 9
結(jié) 語 12
參考文獻(xiàn)： 13
致謝 14


參考文獻(xiàn)
[8]JohnC. Anderson, Chapter 11 Reorganizations,P. 1—1，1—2
[9]羅作漢：《論股東與經(jīng)理的利益沖突對(duì)公司價(jià)值的影響》，載《經(jīng)濟(jì)師》2001年第9期
[10] 沈曙銘：《從法律對(duì)利益沖突的平衡功能探討醫(yī)療損害限額賠償》，載《醫(yī)院管理》2002年第2期
[11]王衛(wèi)國(guó).新破產(chǎn)法草案與公司法人治理[J].法學(xué)家2005(2)
[12] See UNCITRAL Legislative Guide on Insolvency Law,available at(visited on Feb.20,2005),P224—26．參見石靜遐．聯(lián)合國(guó)國(guó)際貿(mào)易法委員會(huì)《破產(chǎn)法立法指南》評(píng)介及其對(duì)我國(guó)破產(chǎn)立法的借鑒