论破产程序中企业数据财产的处理

On the Disposal of Enterprise Data Property in Bankruptcy Proceedings

在破产法领域,债务人所持有的数据资源具有市场认可的经济价值,欧美等国已经出现将“隐私协议”“用户协议”作为判断债务人能否变价出售客户个人信息的案例。我国现行立法没有对破产程序中如何处理债务人所持有的数据进行明确,既未明确这些数据能否构成破产法意义上的“破产财产”,也未明确管理人和债务人对这些数据承担何种法律义务。破产财产的认定依据应当以现行财产权规则为基础,结合《民法典》第127条以及企业会计准则等实务性操作要求来看,主营业务数据、系统安全数据、经营管理数据以及获得同意的客户个人信息、员工个人信息均能够被纳入破产财产范围。基于“数据属于新型财产”的理念,管理人“管理和处分债务人财产”的法定职责包含了保护债务人财产保值和增值,这也延伸出管理人应当承担的数据安全保障义务。此外,在企业数据变价出售前后,数据资产的评估和技术整理、变价方式的合理选择以及数据销毁同样属于破产程序中企业数据财产处理规则的重要内容。

In the field of bankruptcy law,the data resources held by the debtor have economic value recognized by the market.In Europe,the United States and other countries,there have been cases in which'privacy agreements'and'user agreements'have been used to determine whether the debtors can sell customers'personal information at a price.China's current legislation does not clarify how to deal with the data held by the debtor in bankruptcy proceedings,neither clarifying whether such data can constitute a‘bankruptcy property'in the sense of the bankruptcy law,nor specifying what legal obligations the administrator and the debtor bear on such data.The basis for the determination of the bankruptcy property shall be based on the current rules on property rights.In combination with article 127 of the Civil Code and practical operational requirements such as the Accounting Standards for Business Enterprises,the main business data,system security data,operation and management data,as well as the personal information of customers and employees who have obtained consent can be included in the scope of the bankruptcy property.Based on the concept that'data is a new type of property',the administrator's statutory duty to'manage and dispose of the debtor's property'includes protecting the value preservation and appreciation of the debtor's property,which also arises the data security guarantee obligation that the administrator should undertake.In addition,before and after the sale of enterprise data at the current price,the evaluation and technical organization of data assets,the reasonable selection of valuation methods,and the destruction of data are also important contents of the rules for the disposal of enterprise data assets in bankruptcy proceedings.