【作者】 董静；

【导师】 邓纲；

【作者基本信息】 西南政法大学 ， 国际法学， 2010， 硕士

【摘要】 破产重整作为一种积极拯救债务人并促使其复兴的破产预防制度,是当代破产法改革和发展的产物。由于破产重整制度兼顾了企业挽救与债务偿还,是顺应经济社会发展的制度,各国都以立法形式对该制度作了规定。例如美国破产法典第11章商事重整,日本的企业更生法等,我国也在2006年通过的《企业破产法》中专章规定了重整制度。其中,美国破产重整制度源远流长,制度设计完善规范,堪称各国重整立法的楷模。本论文即以美国破产重整制度为研究对象,运用比较分析、价值分析和实证分析等方法,对美国破产重整程序及制度建设进行了考察研究,并对我国《企业破产法》中关于重整制度的相关规定展开评析,发表个人不成熟的见解。本论文共分为四部分。第一部分是对破产重整制度的综述。以破产重整制度的兴起与发展为视角,从破产法立法理念和世界兴起的破产法改革浪潮两个方面介绍了破产重整制度的确立及地位。通过将重整制度与和解制度进行比较,并通过对重整制度的特征分析,提出了涵义清晰的“重整”概念。另外,本部分从制度价值的角度分析了重整的作用及局限,得出重整制度是顺应经济环境发展的制度,但运用应谨慎的结论。第二部分详细解读了美国破产法典中关于重整制度的规定。美国破产法典第11章为商事重整,对重整程序启动、重整人、重整计划的制定与通过、重整效果等作了详尽的规定,本部分在理顺现行第11章的立法渊源后,即以美国破产法典中相关重整制度条文为依据,主要介绍了美国破产重整程序流程及重整机构设置,最后对美国重整制度设计作了价值分析。第三、四部分是本论文的重点章节。第三部分重整计划是重整程序的核心。而在重整计划中债务重组又是重中之重。本部分首先从理论上介绍了债务重组的常见方式,如债转股、资产出售、股权转让等;其次采用实证的分析方法,将震惊世界的通用汽车公司申请破产保护实例进行学理分析,总结出两方面内容,第一,美国重整制度在实践中发挥了积极作用;第二,通用汽车公司在适用重整程序时遇到的问题及应解决之道。第四部分重在对我国《企业破产法》进行评析。我国虽然在上个世纪80年代就产生了整顿制度,但整顿不同于重整,直到2006年《企业破产法》颁行,我国才在法律层面上构建了破产重整制度。本部分采用比较分析方法,通过将我国破产重整制度与美国破产重整制度进行对比,得出美国重整制度对我国该制度构建的影响与启示,并深入分析了我国重整制度的不完善处,因此应继续借鉴美国先进的立法经验,完善我国重整制度。更多还原

【Abstract】 As a mechanism to rescue the debtor so proactively as to rejuvenate the enterprise, Reorganization is resulted from the reform and development of Modern Insolvency Law. As Reorganization is to save the enterprise as well as pay the debt, which conforms to the development of the economy and society, every nation sets up it in law form, for instance, the Business Reorganization at Chapter 11 in the Bankruptcy Code of U.S.,the Corporation reorganization law of Japan, and China too, expounded the system of Reorganization in one chapter under the Enterprise Bankruptcy Law adopted in 2004. Among the above, the reorganization system of the U.S. is tested with a long history and its complete and standard design sets a model for other countries in restructuring the legislation.The dissertation focuses on American reorganization through investigating American reorganization procedure and mechanism,taking methods of comparative analysis,value analysis,and positivism analysis.Besides, the dissertation also includes humble opinions of my own, making analysis on relevant provisions of the reorganization system in China’s "Enterprise Bankruptcy Law”. Four parts constitute the dissertation.The first part is an overview of Reorganization. It sees from the rise and development of the reorganization system, introduces the establishment and status of reorganization from the establishment concept and worldwide revolutionary wave of the Insolvency Law. By comprising reorganization and reconciliation and making analysis on the characteristics of the reorganization system, the concept of "reorganization" is put forward with a clearer meaning. In addition, this part comes to the conclusion, based on the analysis of function and restriction of reorganization from the perspective of the value of the mechanism, reorganization conforms to the development of economy but should be carefully implemented.The second part is a detailed explanation of the provisions of the reorganization system from the U.S. Bankruptcy Code. Chapter 11 of the Code is focused on Business Reorganization, which has made detailed provisions on the launch of reorganization proceedings, executor, reorganization plan as well as the formulation, adoption and effects of reorganization. Now as the history of reorganization on Chapter 11 is clear, this part mainly introduces reorganization procedures and institutions of the U.S. on the basis of relevant provisions of reorganization procedure in the U.S. Bankruptcy Code. Value analysis of the design of the U.S. reorganization is also made in this part. The third and fourth part are key parts of this dissertation.Reorganization plan in the third part is core of reorganization proceedings, while debt restructuring is top priority in the reorganization plan. Therefore, this section primarily introduces , from theory, some common forms of debt restructuring , such as debt-equity swap, asset sale, share transfer, etc.; then empirical methods of analysis are followed as taking the case that overwhelmed the world for theoretical analysis, that is, General Motors Corporation applying for bankruptcy protection, and comes to the conclusions that: firstly, the reorganization system of the U.S. plays an active role in practice; secondly, the problems when General Motors Corporation applies to the Reorganization proceedings and its way to solve them.The fourth part focuses on the assessment of China’s "Enterprise Bankruptcy Law". Although the rectification mechanism rose in China in the 80’s of last century, rectification is different from reorganization. It is not until 2004, with the enactment of "Enterprise Bankruptcy Law" that the reorganization system is established on legal level. Comparative analysis is used in this part making comparison between the two reorganization systems in China and the U.S. to find out influences and enlightenment the U.S. mechanism has had on China’s mechanism establishing. Besides, in depth analysis of the imperfects of China’s reorganization is brought up, suggesting China learn from the advanced legislative experience of the U.S. constantly to improve the reorganization system here in China.更多还原