CAJ | 학술논문

公司破产时，其财产不足以清偿债务。如果对股东负有忠实义务和勤勉义务的董事仍然以股东利益为中心，则会损害债权人利益。为了保护债权人，西方国家都规定了公司破产时董事对债权人的义务和责任，其立法模式包括前端模式、后端模式和全程模式三类。我国《公司法》没有规定董事对债权人的义务和责任，《破产法》对此问题有所规定，但存在较多问题。为了加强对债权人的保护，我国《破产法》需要在全程模式立法框架指导下，规定企业破产时董事等管理人员因恶意或重大过失造成企业破产对债权人承担赔偿责任，赋予其破产申请义务，明确企业破产时董事等管理人员对债权人负忠实义务和勤勉义务，同时规定其免责条件，并明确债权人的追责方式。
공사파산시，기재산불족이청상채무。여과대고동부유충실의무화근면의무적동사잉연이고동이익위중심，칙회손해채권인이익。위료보호채권인，서방국가도규정료공사파산시동사대채권인적의무화책임，기입법모식포괄전단모식、후단모식화전정모식삼류。아국《공사법》몰유규정동사대채권인적의무화책임，《파산법》대차문제유소규정，단존재교다문제。위료가강대채권인적보호，아국《파산법》수요재전정모식입법광가지도하，규정기업파산시동사등관리인원인악의혹중대과실조성기업파산대채권인승담배상책임，부여기파산신청의무，명학기업파산시동사등관리인원대채권인부충실의무화근면의무，동시규정기면책조건，병명학채권인적추책방식。
When companies fall into bankruptcy, they cannot pay off their debts. If directors who are under an obligation to do due loyalty and diligence still center on the interests of stake- holders, the interests of creditors would be harmed. In order to protect creditors, western coun tries all have defined directors＇ duties and obligations for protecting creditors while companies are in bankruptcy. And their legislation models include three kinds, namely the front-end model, the back-end model and the whole course model. The Companies Acts in China have not defined di- rectors＇ obligations and liabilities for creditors. The Bankruptcy Act in China has referred to the problem, but there are some problems in its clauses. In order to strengthen the protection of creditors, Bankruptcy Act in China needs to provide provisions that under the guidance of the whole course legislation model, managers including directors are responsible for creditors when their actions lead to corporate bankruptcy owing to malice or gross negligence, are entitled to an obligation to petition for bankruptcy, and are under an obligation to do due loyalty and diligence when enterprises are in bankruptcy. Meanwhile, it should define exemption conditions of manag- ers including directors and clarify the debt collection ways of creditors.