论破产重整制度的价值序位

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摘要
 破产重整制度主要目的在于通过一系列特殊法律手段和程序的运用，实现对出现破产原因或有出现破产原因危险的企业的维持和未来事业的发展，促进企业复苏，进而清理债务，保护投资者、债权人的利益，保证交易安全，维护社会经济秩序稳定。研究破产重整制度价值目标，反映破产重整制度所追求的应然状态，有助破产重整制度的理性运作，也有助实现破产重整体系的内在和谐统一。价值一般可理解为客体满足主体需要的作用或积极意义。在法理学中，“法的价值”这一概念主要在三种含义上使用，可分别称为法的“目的性价值”、“评价标准”和“形式价值” 借助于此种分类，我们大体可以把重整制度的价值序位界分为两类：“目的性价值”与“工具性价值”。通过分析研究重整制度的价值序位以及多元化价值取向，结合破产重整制度的涵义、法价值属性以及利益平衡机制，得出破产重整制度的价值序位：以秩序、公正、自由为工具价值，进而实现社会整体效益这一终极价值目标。本文以法律制度的价值为研究视角，通过对重整制度的法价值属性，主要是价值序位的探讨，积累一定的破产重整制度法价值方面的理论基础，为破产重整制度在我国的构建与发展提供一定的理论依据和建议。
 关键词：破产重整制度 利益平衡机制 价值序位 目的性价值 工具性价值

Value Sequence of the Corporate reorganization

Abstract
 The main purpose of Corporate reorganization is to restructure the system through a series of special legal measures and procedures,to manage and develop the enterprises which be in emergence of bankruption or dangerous maintenance,to  encourage enterprises to recovery. Corporate reorganization is an effective way of clearing the debt ,the protection of investors and the interests of creditors,to ensure transactions security and maintain social and economic order and stability . Further more , the study Corporate reorganization system is benefit to realize it and operate the organization after restructuring . The value implicated some actions or positive significance that the Object meet the demands of subject. In jurisprudence, " the concept of the value " implicate majorly on the following three pieces: "purposing value", "evaluation standards " and "form of value" .Accordingly, we generally can divide it into two categories: "purposing value" or “Practical value”. Through analysis the sequence value of Corporate reorganization and all kinds of effections,we got the conclusion:the purpose of corporate reorganization is the order,justice, freedom and a whole community benefits –last but the most important.The writings based on the value of the legal mainly research the legal value in Corporate reorganization.We will accumulate more theoretical knowledge for construction and development of corporate reorganization.
 Key words: Corporate reorganization；The balance of interests mechanism；Value of the order；Objective value；Tools value

目          录
摘要 II
Abstract III
引言 1
一、破产重整制度的涵义 1
二、破产重整制度价值序位的分层 3
（一）破产重整制度的价值分层 3
（二）目的性价值与工具性价值的关系 4
三、利益平衡机制与重整制度的价值关系 5
四、破产重整制度的工具性价值 8
（一）对秩序价值的追求 8
（二）对正义价值的追求 8
（三）对公平价值的追求 9
五、破产重整制度的目的性价值 10
（一）效率的含义分析 10
（二）营运价值理论 10
结论 12
参考文献 14
致谢 15

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