我国破产管理人计酬方式优化的法经济学分析  

Legal Economic Analysis of Remuneration Optimization for China's Bankruptcy Administrators

作　　者：张世君[1] ZHANG Shijun

机构地区：[1]首都经济贸易大学法学院

出　　处：《中国政法大学学报》2024年第5期126-138,共13页Journal Of CUPL

摘　　要：破产管理人对于破产法适用发挥着不可或缺的作用,其作为市场化专业化的法律服务机构,理应基于专业服务获得合理报酬。全球对于如何计算破产管理人报酬并无统一模式。我国现行立法以债务人最终清偿的财产价值总额为依据计算破产管理人报酬,本质是按标的计酬。其虽然符合激励相容性原理,但对破产管理人的激励作用是有限的,存在过度激励和激励缺失的情形,应当予以优化,引入其他计酬方式。其中,按时计酬对破产管理人的激励具有持续性,且按时计酬与按标的计酬可以功能互补,有助于完善破产管理人的计酬方式。现有数据分析表明,按时计酬可适用于所有破产案件,但更适合注册资本1000万元以下的小微债务人,建议可对其采用小时费率方案计酬。Bankruptcy administrators bears a special position in bankruptcy proceedings.As a market-oriented and specialized legal service institution,it should receive reasonable compensation based on professional services.There is no unified model of how to calculate the remuneration of the administrator in the world.China calculates bankruptcy administrators remuneration based on the total value of the debtor’s ultimately discharged property,which is consistent with the principle of incentive compatibility.However,the incentive effect of remuneration by subject matter for insolvency representatives is limited,and there are situations of over-incentive and incentive deficiency.The functions of hourly compensation and subject matter compensation are complementary.The simultaneous application of both can help achieve continuous incentive and help optimize the remuneration method.Hourly fee can be applied to all bankruptcy cases,but it is more suitable for debtors with registered capital of less than 10 million yuan,and hourly rate scheme can be used for fee payment.

关 键 词：破产管理人 按标的计酬 按时计酬 激励作用 

分 类 号：D922.291[政治法律—经济法学]