论关联企业破产中的深石原则

摘要

Under the convenience to transfer interests between the affiliated companies,the unjust behaviors of the controlling company may do harm to the subsidiary＇s creditors when the subsidiary go to bankruptcy.This thesis discusses the necessity and feasibility to introduce this principle,the application and the perfection of our bankruptcy law.%关联企业间控制与从属关系为利益的转移和输送提供了天然的便利条件,在关联企业破产时,控制公司对于从属公司债权若可同其他债权人平等受偿,可能会产生对债权人不利影响。本文对深石原则的产生及发展状况、我国公司法引入该制度的必要性和可行性、具体适用情形和《破产法》的立法完善等进行探讨。