德国康采恩法与我国企业集团法之比较

企业集团是具有独立法律地位的受支配企业统一管理的企业联合 ,不是民事主体。相反 ,单独的集团名称、集团章程和集团管理机构、子公司数量和企业集团资产的多少都不反映企业集团的本质特征。企业集团成员间权利义务的基础是经过登记的集团合同。集团合同中应当包括统一管理权的行使、对附属企业及其债权人、少数股东的保护等法定内容。在无合同约束的事实性企业集团中 ,支配企业不得向附属企业发出有损于附属企业利益的指令。

A Comparison of German and Chinese Regulation of Corporate Groups

A group of company means more than two legally separate corporations unified under the direction of the controlling company. Rights and liabilities within the group should be based on a control contract, which focuses on how the rights of the controlled corporations, their minority shareholders and creditors are protected. Meanwhile, in de facto groups of companies, the controlling corporation should not give the controlling companies such orders that the interests of the controlled corporations as well as their minority shareholders and creditors would be endangered.