国有企业重组改制中债务转移法律问题.pdf

提要


我国开始进行国有企业改革至今已走过了二十多个年头随着我国国有企
业重组改制的不断深化重组改制中的债务转移问题也越来越显露出来尤其是
企业重组改制债务转移过程中出现的逃废悬空债务等问题使债权人合法权益
受到很大威胁而原有的法律法规不能很好的解决我国至今未出台有关国有
企业重组改制债务转移的法律法规最高人民法院的司法解释也只是法律原则的
重申财政部等有关行政规定又存在违背法律原则的问题很多新情况和新问题
找不到相应的法律依据鉴于此笔者认为针对国有企业重组改制债务转移中存
在问题对如何健全国有企业重组改制债务转移法律制度规范重组改制债务转
移行为进行更深层次的法律研究对保护国有资产保障债权人利益具有十分重
要的意义
本文分为六个部分包括债务转移概述债务转移法律规制比较研究国
有企业重组改制中的债务转移形式国有企业重组改制中债务转移存在的问题
存在问题的原因分析及解决问题的对策笔者对债务转移的概念分类和生效要
件进行了详细的阐述对大陆法系和英美法系的有关债务转移的法律规制进行了
比较研究对我国国有企业重组改制中的债务转移问题从法理上学理上进行
了分析指出了国有企业重组改制存在的问题为规范国有企业重组改制的行为
保护债权人的利益防止国有资产流失提出了立法上和司法上以及具体操作上
的具体对策
ABSTRACT

The reformation of the state-owned enterprises (SOEs) of China
has been continuing for more than 20 years. With deepening of the
reformation, more and more problems involving debts transfer appear
during the process of the SOEs’ systematic reformation and
anization, especially shirking and suspension of debts. Those
problems, which could not be solved legally under the frame of the
existing laws and rules, present themselves as a big threat to the interests
and rights of creditors. Laws and rules to guide and standardize the
SOEs’ systematic reformation and anization have not been released
yet. The judiciary explanations of the Supreme People’s Court only
reiterate the principles of the related laws. Furthermore, the concerned
administrative rules of the Financial Ministry go against the principles of
the related laws. Some new problems and situations could not be solved
by the relevant laws. Therefore, it is very important that legal research is
made on how to improve the laws and regulations involving the SOEs’
systematic reformation and anization and standardize the procedure
in order to protect the state-owned assets and ensure the rights and
interests of creditors.
The thesis consists of six parts, including a summary, parison
among laws on debts transfer, the forms of debts transfer, problems,
1
analysis and solution. It