摘要
新的《中华人民共和国企业破产法》填补了我国“市场退出法”的空白。该项法律通过强化破产公司董事(高级管理人员)的个人责任,规范董事在公司治理中的诚信勤勉义务,增进企业信用,维护债权人的合法权益。
The newly passed Insolvency Act fills up the gap of drop-out-of-market law of China. This paper focuses on the director＇s personal liabilities on creditors of insolvent companies to regulate director＇s credibility duties and duties of care to improve enterprises＇ credit standing and to protect the legal rights of creditors.
出处
《审计与经济研究》
北大核心
2007年第1期107-111,共5页
Journal of Audit & Economics
关键词
破产
董事
债权人
民事赔偿责任
insolvency
directors of board
creditors
civil liabilities
