论个人独资企业债务承担

个人独资企业虽不具有法人人格,但其独立的商事主体地位不可否认。我国法律对个人独资企业转让后的债务承担问题并未明确。本文通过对国内外不同观点及立法例的比较认为,个人独资企业转让后,原投资人对在其经营期间欠下的债务应当与现投资人承担补充连带责任;个人独资企业财产不足以清偿企业债务时,应当适用双重优先原则,使企业债务和投资人个人债务均能得到合理受偿。

On the Debt-bearing of Sole Proprietorship Enterprise

Sole proprietorship enterprise does not have the corporate personality,its position as a commercial subject can not be denied.There is no provision on the debt-bearing of the transferred sole proprietorship enterprise.Through the comparison of the different views and legislations at home and abroad,the former proprietor should be liable to repay the debt incurred during his business operation and assume the joint liability with the current proprietor.When the enterprise does not have enough property to repay the debt,the double priority principle should be applied to ensure that the debt of the enterprise as well as the proprietor’s be paid reasonably.