營業轉讓後的債務歸屬與企業維持原則——基於德、日商法理論與實務發展的反思

The Debt Assignment after the Enterprise Transfer and the Principle of Continuation of the Enterprise - Based on the Rethink of the Development of the Theory and Practices of Commercial Law Code in Germany and Japan

營業轉讓是目前商法研究中的重點，雖然我國欠缺商法總則，但是營業轉讓仍然是現實生活中重要的交易形式，其中尤以營業轉讓後債務關係歸屬的關係最為複雜。對此，無論是德國，還是日本的商法典均作了詳細的規定，營業轉讓後債務關係的承擔以受讓人繼續適用商號為要件。但是，對此要件應做何種解釋，是否得以類推，德、日商法理論觀點並不一致。而新近的《奧地利企業法典》更是進一步廢除了商號續用的要件，進一步從商法向企業法轉變，這些經驗對於我國的司法實踐及商事立法有著重要的參考價值。

The enterprise transfer is the focus in the research of commercial law. Although in China lack of the commercial law code, the enterprise transfer is the important form of exchange. And the assignment of the debt is the most difficult part of the research. To this question the commercial law code in Germany and Japan make elaborate rules, which combine the debt assignment with the continuation of the firm. But for the explanation and the application by analogy of the related rules have the German law and Japanese law different ideas. Fortunately the Enterpriser Code in Austria abolishes the continuation of the firm, makes a change from commercial law to enterprising law. These experiences are very important for the practice and the legislation in China.