摘要
普通法关于董事在公司正常营运时与公司破产时所承担的义务迥然不同。在公司破产情况出现时,公司风险的承担者由股东转为债权人,后者成为公司的剩余索取者而继之为公司的所有者。"他山之石,可以攻玉",通过对英美两国董事在破产前及破产时责任的比较分析来探究其经验教训,可以看到我国《公司法》和《破产法》对董事责任预防性不足之处,也可以为我国破产法后期发展和修订提供借鉴。
The duties that director takes for when the company operates is quite different from that he or she takes for when the company bankrupts. By comparing to the civil liability that director takes for before and when the company bankrupts in Britain and America, I analyze its empirical lessons of it and make an exploration on it. And it concludes that there are some disadvantages and shortcomings in prevention for director＇s liability in Company＇s Law and Bankruptcy＇s Law of China, and it can provide reference for the future improvement and perfection of Bankrupt＇s Law.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2010年第3期88-96,F0003,共10页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
