关联企业破产中实质合并规则的适用研究民商法学专业论文.docxVIP

1 1 2 2 Abstract The doctrine of substantive consolidation means the special rule whereby the court consolidates the assets and liabilities of all or part of the connected enterprises into one entity in order to set off the rights and duties among such connected enterprises and to distribute such assets pool subject to the liquidation as a whole while the court is dealing with a bankruptcy case of connected enterprises. The doctrine of substantive consolidation was sourced from Anglo-American law system and is now pervasively studied and practiced in such continent law system countries as Germ