- 學位論文
論企業重整程序中重整債權之確認與實現—以美國重整法制經驗暨我國個案研究為例
DISCUSSION ON THE CONFIRMATION AND REALIZATION OF CLAIMS IN REORGANIZATION PROCEDURE-FORM THE PROSPECTIVE OF CORPORATE REORGANIZATION OF AMERICAN BANKRUPTCY LAWS AND A CASE STUDY OF FAR EASTERN AIR TRANSPORT Co
摘要
本論文以討論重整程序中關於重整債權確認及重整債權實現兩議題，作為研究之主軸。為更完善理解重整程序進行與重整債權處理，本文將從破產法體制出發並說明公司重整之要素。從追求更有效益的重整法制出發，第二章說明我國破產法基本原理之建構，並討論係直接以債務清理法應用於重整程序中，或係由重整法規建構集體協商機制，究此關注有兩個面向:一是考察係債權人利益最大化，二是考察其他社會利益，為解決看似對立時的利益衝突，本文將以調整債權人自治原則及集中清償原則為債務清理程序增效目標。第三章說明合乎公平與效率的更生程序應具準確性和可預見性以減少重整結果的不確定。尤其申報債權和允許機制是重整動態協商過程的基礎，而法院在決定重整債權確認扮演至關重要的角色，本文將分析我國法院對於重整債權確認等相關制度的職權範圍為何，並探索法院對於債權確認的潛在影響可能性為何。第四和第五章介紹了美國破產重整法制的特點，並探討了美國企業破產案件中關於債權確認審理裁判的規範與系統。 第六章根據我國與美國法制關於債權確認與實現的機制就前三章作分析比較，其中部分案例研究表明，我國重整法院對於債權確認沒有絕對的標準。此外，法院對於解決債權爭議的標準不一導致不合理的狀態。由於重整程序作為清算的替代方案，重整法院也應該考量到處理利害關係人爭議和規範其作為時應確保效率和公正。故此，重整法院應戒存偏見、怠於職務、或例如文中提及個案無力保護投資人的優先債權之情形。本文結合債權人團體影響司法權力的概念 ，透過債權確認確保債權人足以參與協商過程，提出關於臨時債權確認模式之構想。
並列摘要
This thesis discusses two main issues related to the confirmation and realization of claims in reorganization procedure. In the hope of that the reorganization process and its treatment of claim will be better understood, this thesis will present an overview of the bankruptcy regime and the elements of corporate reorganization. Chapter 2 defines Principal characteristics of bankruptcy procedure used in the reorganization bargaining process. These principal characteristics will assist in gaining a better and efficient regulations. Could we readily apply these principles to corporate reorganization in Insolvency law？ Or the reorganization statutes attempts to structure a framework for multiparty bargaining, in which we are here concerned with (The purposes of business reorganization can be seen fall in to two large bin): One bin looks at creditor wealth maximization, and in another large bin are the other social interests. While these two camps might seem to be at war. In order to eliminate the interest conflict, modulated autonomy regulations of the creditors and a system of collective debt-collection serve two efficiency purposes. A well-functioning reorganization process should have accuracy and predictability, diminish the uncertainty of the results of bankruptcy reorganization. Reorganization relief can thus be both fair and efficient. Especially, In this sense, filing proofs of claim and the mechanism for accomplishing it are fundamental to the bargaining dynamics of every reorganization. On this premise, we should first determine the definition of confirmation of the claims, Court also plays a vital role in determining whether a creditor''s claim is adequately deemed allowed. This thesis will discusses the range of court’s statutory authorities and explore the possibility of court have potentially significant influence over the allowance procedure. Chapter 4 and 5 introduces many of the features of reorganization provisions under the U.S. bankruptcy laws, and discusses provisions on Issues concerning the claim confirmation trial of U.S. Enterprise Bankruptcy Cases. The Bankruptcy Code and Rules of Procedure provide mechanisms for reference , and we can analyse the confirmation and realization of claims in cases under chapter 11 of the Bankruptcy Code of experience. Chapter 6 gives a summary of the comparison of the US and the Taiwanese law in Chapters 3, 4 and 5 of this thesis.Some studies shows that some Taiwanese reorganization courts have failed to apply a strict standard to determine whether a claim should be allow. Moreover, courts have used different standards for unequitable solution to the disputes. Bankruptcy reorganization is an equal alternative to liquidation. We should also consider the standard for the reorganization courts to manage the arguments and conduct of parties to ensure judicial efficiency and to do justice. Courts can’t be biased, incompetent, or in any event powerless to protect the priority of senior investors. And conclude by combined with the creditor’s influence against the judicial power, the legal qualification requirement that allow a claim to be ensure they can participate in the bargaining process, this thesis raising a suggestion about contingent claim-allowed model .