- 學位論文
法人破產程序中董事與監察人之義務及責任追究
The Obligations and Responsibilities of Directors and Supervisors in Corporate Insolvency Proceedings
摘要
隨著金融危機的屢屢發生，使得世界各國體認到企業破產法制之健全性，實為金融改革及經濟穩定之重要環節。就我國破產法制而言，配合著國際潮流與社會變遷，近年來，債務清理法制之修正與債務清理法草案之公佈，亦為我國實行金融改革之重要指標，其中，對於法人之債務清理程序之完備尤為改革之核心所在。 在法人債務清理程序中，除了貫徹破產程序中財產之保全機制以確保債權人獲得公平之受償外，對於破產程序中董事及監察人責任之追究亦為本次修正之焦點。就此議題而言，可分為程序及實體二層面分析之：於程序面，債權人於公司陷於無清償能力或瀕臨破產時，得否對董事直接提起違反受託人義務之訴訟以追究其責任？就實體面而言，債務清理法草案第174條補足義務之規定與現行民法第35條法人破產程序中董事責任之規定，二者之間，何者較能達成督促董事履行義務或追訴其責任之目的？ 針對上述議題，本文以董事受託人義務之負責對象出發，除了檢視我國法上之規定外，對於其責任基礎類型之理論源頭，即比較法上之規定，亦為本文探討之重點。再者，針對我國法上法人破產程序中追訴董事及監察人責任之規定，其責任性質與規範之妥適性，本文亦就其具體規定進行比較與分析。藉由上述法規範與理論之分析，希望提供讀者一些思考上觀點，藉以協助我國債務清理法制規範之完備，並充實董事及監察人之受託人義務於破產程序中法規範之妥適性。
並列摘要
In recent years, due to the frequent occurrence of the financial crisis, the worlds realize that the integrity of the bankruptcy legal system is a key link in the financial reform and the economic stability. In the bankruptcy law of Taiwan, the amendment of bankruptcy law and the announcement of the draft of insolvency law, cooperate with the internationals trend and the social change, are the important indicator in the financial reform. Furthermore, it’s the core of the reform to complete the corporate insolvency procedures. In the corporate insolvency proceeding, besides implementing the preservation of debtor's property has to ensure the creditor to obtain the fair defray, chasing the directors and supervisors' responsibility in bankruptcy proceeding is also the focus of amending of the corporate insolvency proceeding. For this issue, it is divided into proceeding and substance way: In proceeding way, did the director have a duty and liability to creditors, when the company is insolvent or in the zone of insolvency? In the substance way, there are two provisions: the draft of insolvency law (article 174) with filling system and the civil code (article 35) impose a compulsory insolvency filling obligation on the corporate director, comparing the above, which one could achieve the purpose of carrying out obligation and examining responsibility of the director? For the above, this thesis start from the insight of directors' fiduciary duty. Besides the provisions of law of Taiwan, it also focus on the basic type of the theory of the directors duty. Moreover, this thesis also comparison and analysis each provision, which chases the responsibility in corporate bankruptcy proceedings with its characteristic and appropriateness in Taiwan’s law, of directors and supervisors. Throughout the above discussion, this thesis will reveal some thinking view to impetus the complete of Insolvency Law and increase the appropriateness of fiduciary duty, in the bankruptcy proceedings of directors and supervisors in Taiwan Law.