共益债务认定标准的问题检视与规则重塑  

The Examination of Identification Criteria and the Remodeling of the Rule of Common Interest Debt

作　　者：张钦昱[1] Zhang Qinyu

机构地区：[1]中国政法大学民商经济法学院

出　　处：《法商研究》2025年第1期140-153,共14页Studies in Law and Business

基　　金：北京市社会科学基金项目(22FXC026)。

摘　　要：肇始于《中华人民共和国企业破产法(试行)》的共益债务制度,在发展过程中因共益债务认定范围逐渐清晰、类型固定封闭而呈现谦抑化倾向。考虑到其他破产程序当事人的利益,共益债务外延的扩张趋势应当得到逆转。通常理解的“为债权人共同利益”的共同利益判断标准,因与破产费用的本质属性混淆、利益主体过于狭隘而应当以“债务人财产受益说”替代。为社会公共利益、国家利益承担的债务因与共益债务的特质不相匹配而应被排除在共益债务的范畴之外。共益债务带有较强的企业复兴色彩,破产后融资便是典型代表。应当审慎对待新兴共益债务,以“实际必要”准则限制共益债务的数额与范围。在取消侵权之债共益债务资格的同时,应当强化管理人执业责任强制保险、建立受害者对责任人追索的替代机制。应当秉持促进企业复兴的思维,纾解破产后融资的时点、对象、目的等争议,为企业不良资产寻找市场化出路,在最大程度上保障债权人和企业的合法权益。Originating from the Enterprise Bankruptcy Law of the People's Republic of China(For Trial Implementation),the recognition of the scope of common interest debt has gradually become clearer and its types more fixed and closed,exhibiting a tendency toward restraint.Considering the interests of other parties in bankruptcy proceedings,the expansion of the scope of common interest debt should be curbed.The commonly understood standard of"for the common interests of all creditors"should be replaced by the"debtor's asset benefit"standard due to its conflation with the essential nature of bankruptcy expenses and the overly narrow identification of interest subjects.Debts borne for social or national interests,being incompatible with the characteristics of common interest debt,should be excluded from its scope.Common interest debt inherently reflects a strong focus on enterprise rehabilitation,with post-bankruptcy financing as a quintessential example.Emerging categories of common interest debt should be approached cautiously,with the"actual necessity"principle constraining their amount and scope.While removing the qualification of tort obligations as common interest debt,it is essential to strengthen compulsory liability insurance for trustees and establish alternative mechanisms for victims to pursue claims against responsible parties.Adopting a mindset that promotes enterprise rehabilitation,the framework should address disputes concerning the timing,subjects,and objectives of post-bankruptcy financing,seek market-oriented solutions for distressed assets,and maximize the protection of the legitimate rights and interests of creditors and enterprises.

关 键 词：共益债务 认定标准 破产费用 破产后融资 债务人财产 破产重整 

分 类 号：D92[政治法律—法学]