CAJ | 학술논문

来源于＂企业办社会＂理念的非经营性资产具有使用目的的非增值性、资金来源的单一性和使用效益的社会性等特征。企业破产时非经营资产的处理应当秉承实质正义理念,兼顾职工利益和社会整体利益。目前的处理方法存在未能认清非经营性资产的本质、未能区分非经营性资产的功能和未能充分保护职工权益的缺陷。需要厘清企业破产中非经营性资产的历史劳动债权本质,对承担职工生活服务功能的非经营性资产,通过拍卖等方式的转让所得按照比例分配给职工;对承担社会公益功能的非经营性资产,由政府接手并盘活。
래원우＂기업판사회＂이념적비경영성자산구유사용목적적비증치성、자금래원적단일성화사용효익적사회성등특정。기업파산시비경영자산적처리응당병승실질정의이념,겸고직공이익화사회정체이익。목전적처리방법존재미능인청비경영성자산적본질、미능구분비경영성자산적공능화미능충분보호직공권익적결함。수요전청기업파산중비경영성자산적역사노동채권본질,대승담직공생활복무공능적비경영성자산,통과박매등방식적전양소득안조비례분배급직공;대승담사회공익공능적비경영성자산,유정부접수병반활。
Derived from the concept of ＂enterprises burdened with social responsibilities＂,non-operational assets are non- proliferative, have sole fundraiser and can benefit the society. Based on the notion of substantial justice,it is necessary to protect both employees＇ and social interests. Defects of present methods are unrecognizable towards the essentials of non-operational assets, undistinguishable towards the functions of non-operational assets, and incompetent of protecting the employees＇ interests. Once the nature of non-operational assets in bankruptcy proceeding as historical labor claim is realized, the non-operation assets beneficial to the employees should be auctioned and the profits need to be assigned among the employees, and the non-operational assets which serve the society should be transferred to the government.