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论重整中的信息披露制度,1.2万字 20页包括开题报告,任务书,文献综述,论文正文摘要中国改革开放以来,社会主义市场经济已经得到了建设和发展,市场竞争也越来越激烈,优胜劣汰已成自然。由于各行各业在日常经营活动中,相互联系相互影响,形成某种程度的共同体,所以一个经济单位发生经营困难、财务危机,面临淘汰时,如果任其走上破产清...
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原文档由会员 刘伟平 发布

论重整中的信息披露制度
1.2万字 20页
包括开题报告,任务书,文献综述,论文正文


摘要

中国改革开放以来,社会主义市场经济已经得到了建设和发展,市场竞争也越来越激烈,优胜劣汰已成自然。由于各行各业在日常经营活动中,相互联系相互影响,形成某种程度的共同体,所以一个经济单位发生经营困难、财务危机,面临淘汰时,如果任其走上破产清算倒闭的道路,除了影响局部的利益,比如股东投资受损、债权人无法获得足额清偿,还会直接或间接给其它经济单位尤其是关联企业带来灾难性打击甚至引发连锁破产,造成经济危机,从而对社会经济和社会生产力造成严重破坏,甚至引发社会动乱。世界各主要资本主义国家在面临这一问题时,基于对社会整体利益的强调,为减少社会震荡,纷纷制定了具有积极拯救功能的破产重整制度,它不是消极地避免债务人破产,而是进行积极的治理整顿,使其维持经营、消除困难、东山再起,以减少各方损失。于是我国在新《破产法》中制定了重整制度,借鉴和参考了西方各国的重整制度,将美日成熟制度与我国具体国情结合起来,将实践与理论结合起来,集思广益,探讨一些重整制度的核心问题。这次提出的重整制度中没有明确信息披露制度方面的规定,信息披露对重整制度具有非常重要的作用,信息披露制度可以规范重整中的一些义务,保护债权人的利益,将诚信责任放在突出位置,加大打击违规信息披露行为。为了推动市场经济规范发展的需要,应该不断的完善《破产法》及相关制度,以便更好更快的促进我国市场经济的有效发展。

关键词:破产重整、利益冲突、信息披露、法律责任



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 录

目录 I
摘要 III
IV
引言 1
一、公司重整制度概述 2
(一)公司重整制度的含义 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、现行破产法中信息披露义务的规定 6
(一)对管理人的信息披露义务 6
(二)对法院的信息披露义务 6
(三)对债权人的信息披露义务 7
四、国外重整的信息披露制度的借鉴 7
(一)国外有关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鉴 8
五、我国破产重整的信息披露制度的具体建议 8
(一)重整中的信息披露的要求 8
(二)证券法对信息披露的要求 9
(三)违反信息披露义务的法律责任 9
结 语 12
参考文献: 13
致谢 14


参考文献
[8]JohnC. Anderson, Chapter 11 Reorganizations,P. 1—1,1—2
[9]罗作汉:《论股东与经理的利益冲突对公司价值的影响》,载《经济师》2001年第9期
[10] 沈曙铭:《从法律对利益冲突的平衡功能探讨医疗损害限额赔偿》,载《医院管理》2002年第2期
[11]王卫国.新破产法草案与公司法人治理[J].法学家2005(2)
[12] See UNCITRAL Legislative Guide on Insolvency Law,available at(visited on Feb.20,2005),P224—26.参见石静遐.联合国国际贸易法委员会《破产法立法指南》评介及其对我国破产立法的借鉴