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從比較法觀點論企業集團之重整法制
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從比較法觀點論企業集團之重整法制
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Journal Article
從比較法觀點論企業集團之重整法制
2013
Overview
企業集團之成員形式上雖各具有獨立法人格，但因在資本、人事、業務或財務等經營層面，形成緊密關聯或上下隸屬之關係，而在法律上及經濟上處於結合狀態。由於從屬公司受到控制公司之形式控制或實質控制，整體企業集團之經營實際上由控制公司之負責人所統一指揮，且從經營策略之擬定、營運活動之執行及財務報表之編製等層面觀察，企業集團實具有同一經濟實體之顯著外觀。特別是若企業集團之成員間具有資本、業務或財務之緊密依存關係時，一旦企業集團之某一成員進行重整程序，則勢必波及其他成員之正常營運，甚至引發整體企業集團之財務危機。問題在於，觀諸我國現行公司法及司法院研議中之「債務清理法草案」，皆未針對企業集團之組織特性及經濟現實，建構企業集團之重整法制。反觀美國及日本法制之理論及實務發展，已逐漸跳脫單一公司法人之思維藩籬，而致力於重新建構現代化之重整法制，以反映企業集團為同一經濟實體之現實。申言之，為建構企業集團之重整法制，必須針對關係企業重整之土地管轄原則、否認權行使之要件及對象、答覆義務之主體範圍、重整計畫之內容等重要問題，建立完整之規範體系，始能因應企業集團化之形成及發展。
