破产法视域下的配合清算责任  

Responsibility System of Cooperating with Liquidation from the Perspective of Enterprise Bankruptcy

作　　者：陈科林 CHEN Kelin(School of Law,South China University of Technology,Guangzhou 510006,Guangdong,China)

机构地区：[1]华南理工大学法学院,广东广州510006

出　　处：《华南理工大学学报（社会科学版）》2024年第3期82-92,共11页Journal of South China University of Technology(Social Science Edition)

基　　金：北京市法学会2021年市级法学研究青年课题“北京法院应对上市公司破产重整重要问题研究”[BLS(2021)C002]。

摘　　要：《中华人民共和国企业破产法》规定配合清算义务人具有妥善保管企业财务账册等资料的义务。破产企业因财务账册等资料损毁灭失而无法清算时,管理人或个人债权人可以代表全体债权人请求配合清算义务人承担赔偿责任。《全国法院民商事审判工作会议纪要》第118条提出,人民法院不得根据《最高人民法院关于适用〈中华人民共和国公司法〉若干问题的规定(二)》判定配合清算义务人的责任范围,但实践中对配合清算义务人的范围、责任承担范围以及行为与责任因果关系等方面却出现不同的裁判观点。既有制度存在责任配套不足、侵权责任要件不明以及多类型法律责任衔接不畅等问题。为缓解实践困境,应当在破产立法上增设配合清算赔偿责任条款,界定债权人在企业破产下的损失范围,利用主体间连带关系合理配置举证责任,作好司法处罚责任、行政责任与民事赔偿责任之间的衔接,提高责任适用效率。Enterprise Bankruptcy Law of the People's Republic of China stipulates that the obligor who cooperates with the liquidation has the obligation to properly keep the financial books and other materials of the enterprise.When the bankrupt enterprise cannot be liquidated due to the damage or loss of the financial books and other materials,the trustee or individual creditor can request the obligor who cooperates with the liquidation to bear the liability for compensation on behalf of all creditors.Article 118 in Summary of National Conference on Civil and Commercial Trial of Courts states that the court shall not judge the scope of liability of the obligor who cooperates with the liquidation according to the Provisions(II)of the Supreme People's Court on the Application of the Company Law of the People's Republic of China.However,in practice,there are different opinions on the scope of obligor who cooperates with the liquidation,the scope of responsibilities and the causal relationship between behavior and responsibility.Under the framework of the existing system,there are some problems,such as insufficient supporting responsibilities,unclear elements of tort liability and poor connection of various types of legal responsibilities.In order to alleviate the practical dilemma,it is suggested to add the liability for compensation of cooperating with liquidation in bankruptcy legislation,define the scope of creditors losses under the bankruptcy of enterprises,rationally allocate the burden of proof by using the joint relationship between subjects,make a good connection between judicial punishment responsibility,administrative responsibility and civil compensation responsibility,and improve the efficiency of liability application.

关 键 词：配合清算义务人 责任衔接 配合清算责任 责任范围 

分 类 号：D922[政治法律—法学]