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本文从跨国公司及其母子公司各自的法律地位入手,分析了跨国母子公司债务责任问题的产生和具体表现形式,文中总结介绍了世界各国对有关跨国公司母子公司责任的理论原则,并借鉴各国实践,立足我国立法现状,对跨国公司母子公司的法律关系规制做出了探讨性思考。
Based on the respective legal status of multinational corporations and their parent-subsidiary companies, this paper analyzes the emergence and specific forms of liability of transnational parent-subsidiary companies, and summarizes the theoretical principles of the responsibility of multinational corporations and their parent-subsidiary companies in the world, Based on the status quo of our country’s legislation, this article made a discussion on the regulation of the legal relationship between the parent companies and subsidiaries of multinational corporations.