破产程序中待履行合同涉及共益债务的思考

Reflections on Contracts Pending Performance in Insolvency Proceedings Involving Co-Beneficial Debts

我国《企业破产法》第十八条赋予管理人待履行合同的解除权,该规定仅在合同的类型上对解除权的行使进行了限制,并未对管理人行使权利应考量的因素或原则进行规定。但基于破产法的立法宗旨或价值追求,管理人在行使该权利时应在破产财产最大化原则下兼顾公平原则,并综合考量合同履行情况及解除的法律效果。同时,对于管理人决定继续履行或解除待履行合同所产生的债务性质认定,学理和司法实践中亦存有不同意见。

Article 18 of China's Enterprise Bankruptcy Law grants the administrator the right to discharge the pending contract,which only restricts the exercise of the right to discharge in terms of the type of con⁃tract,but does not stipulate the factors or principles that the administrator should consider when exercis⁃ing the right.However,based on the legislative purpose or value pursuit of the bankruptcy law,the adminis⁃trator should take into account the principle of equity under the principle of maximizing the bankruptcy es⁃tate when exercising the right,and take into account the performance of the contract and the legal effect of the discharge.At the same time,there are different opinions in the doctrine and judicial practice regarding the determination of the nature of the debt arising from the administrator's decision to continue to perform or discharge the contract to be performed。