论董事对公司债权人的责任

On director's responsibility to company creditor

我国新《公司法》在许多制度方面都取得了突破性进展,但关于董事对债权人的责任承担问题却付诸阙如。学界多数认为在董事因故意或重大过失违反法律、行政法规及公司章程而给债权人造成损失时,董事应与公司一起对债权人承担连带责任。明确董事对公司债权人的责任,有利于完善我国公司治理结构,对我国社会主义市场经济建设有重要意义。

the new-revised Company Law has made a br eakthrough in many systems, but the accountability of a company＇s directors to the creditors is not prescribec in it. The majority in academic circles deem that the directors should bear the liability with their company to pay compensation when they, deliberately or in gross negligence, violate the laws, regulations and articles and eventually bring about loss to creditors. To stipulate the liability of directors to creditors of a company is conducive to improving China＇s corporate governance structure and has great significance for the construction of our socialist market economy.