破產(chǎn)論文論破產(chǎn)管理人的執(zhí)業(yè)責(zé)任保險(xiǎn)制度

1、破產(chǎn)論文：論破產(chǎn)管理人的執(zhí)業(yè)責(zé)任保險(xiǎn)制度【中文摘要】隨著中華人民共和國(guó)企業(yè)破產(chǎn)法的頒布 ，帶有 濃厚行政色彩的清算組制度悄然退出歷史舞臺(tái)，破產(chǎn)管理人制度取而 代之，成為與國(guó)際立法接軌的一個(gè)重要標(biāo)志。破產(chǎn)法實(shí)施三年來(lái)， 管理人以其專業(yè)性強(qiáng)、相對(duì)獨(dú)立等特征，在破產(chǎn)清算中發(fā)揮著積極的 作用。然而破產(chǎn)管理人的工作具有較高的風(fēng)險(xiǎn)，稍有不慎就可能給破 產(chǎn)企業(yè)帶來(lái)重大損失，破產(chǎn)管理人也會(huì)因此面臨巨額賠償。為轉(zhuǎn)移破 產(chǎn)管理人的執(zhí)業(yè)風(fēng)險(xiǎn)，破產(chǎn)法規(guī)定了破產(chǎn)管理人執(zhí)業(yè)責(zé)任保險(xiǎn)制 度。自然人擔(dān)任破產(chǎn)管理人的，應(yīng)強(qiáng)制購(gòu)買執(zhí)業(yè)責(zé)任保險(xiǎn)，其他組織擔(dān) 任破產(chǎn)管理人時(shí)，不做要求。破產(chǎn)管理人執(zhí)業(yè)責(zé)任保險(xiǎn)作為一項(xiàng)新的 險(xiǎn)種,尚處于

2、研究試點(diǎn)階段。目前國(guó)內(nèi)在這方面的研究也只是處于起 步階段，僅有的幾篇學(xué)術(shù)成果，也是以介紹性為主，沒(méi)有太多制度創(chuàng)新 缺乏系統(tǒng)性研究。理論研究成果的匱乏極大限制了破產(chǎn)管理人執(zhí)業(yè)責(zé) 任保險(xiǎn)在實(shí)踐中的運(yùn)用。鑒于此，本文從介紹破產(chǎn)管理人執(zhí)業(yè)責(zé)任保 險(xiǎn)制度基本理論入手，通過(guò)分析國(guó)外破產(chǎn)管理人執(zhí)業(yè)責(zé)任保險(xiǎn)制度的 立法與實(shí)踐，進(jìn)而提出構(gòu)建我國(guó)破產(chǎn)管理人執(zhí)業(yè)責(zé)任保險(xiǎn)制度的具體 做法。本文的研究成果主要有：1應(yīng)當(dāng)以被保險(xiǎn)人作為破產(chǎn)管理人 執(zhí)業(yè)責(zé)任保險(xiǎn)的投保人。在比較學(xué)界對(duì)于破產(chǎn)管理人執(zhí)業(yè)責(zé)任保險(xiǎn)投 保人的不同觀點(diǎn)的基礎(chǔ)上，闡明筆者的觀點(diǎn)及理由。破產(chǎn)管理人是執(zhí) 業(yè)責(zé)任保險(xiǎn)的被保險(xiǎn)人和間接受益人，理應(yīng)由其為自己購(gòu)買保

3、險(xiǎn)。國(guó) 內(nèi)其它執(zhí)業(yè)責(zé)任保險(xiǎn)的投保人也大多是被保險(xiǎn)人。 破產(chǎn)管理人的報(bào)酬相對(duì)豐厚,而破產(chǎn)企業(yè)通常負(fù)債累累，基于公平原則，應(yīng)由破產(chǎn)管理人 繳納保險(xiǎn)費(fèi)。另一方面，以破產(chǎn)管理人作為投保人也有利于自然人破 產(chǎn)管理人制度的推廣與實(shí)施。2、明確了破產(chǎn)管理人執(zhí)業(yè)責(zé)任保險(xiǎn)的 賠償范圍。一般職務(wù)行為引發(fā)的后果應(yīng)由單位承擔(dān) ，但破產(chǎn)管理人在 執(zhí)業(yè)時(shí)與其所在單位不適用雇傭關(guān)系，因此破產(chǎn)管理人的職務(wù)行為應(yīng) 當(dāng)屬于破產(chǎn)管理人執(zhí)業(yè)責(zé)任保險(xiǎn)的賠償范圍； 破產(chǎn)管理人的合同責(zé)任 通常會(huì)歸為破產(chǎn)費(fèi)用在破產(chǎn)財(cái)產(chǎn)中優(yōu)先清償，因此破產(chǎn)管理人執(zhí)業(yè)責(zé) 任保險(xiǎn)的賠償范圍不應(yīng)涵蓋合同責(zé)任；由于不同行業(yè)的破產(chǎn)管理人對(duì) 不同專業(yè)的掌握程度不盡相同，

4、難以認(rèn)定其過(guò)失程度，因此破產(chǎn)管理 人執(zhí)業(yè)責(zé)任保險(xiǎn)的賠償范圍應(yīng)同時(shí)包含一般過(guò)失與重大過(guò)失。3、破產(chǎn)管理人執(zhí)業(yè)責(zé)任保險(xiǎn)不宜設(shè)計(jì)保險(xiǎn)人的代位求償權(quán)。 若保險(xiǎn)人享有 執(zhí)業(yè)責(zé)任保險(xiǎn)的代位求償權(quán)，被保險(xiǎn)人的投保就會(huì)根本落空。代位求 償權(quán)制度的缺失有可能引發(fā)被保險(xiǎn)人的道德風(fēng)險(xiǎn)，保險(xiǎn)人可以通過(guò)設(shè) 計(jì)免責(zé)條款彌補(bǔ)制度缺失，還可以確立保險(xiǎn)公司與破產(chǎn)管理人的特殊 連帶責(zé)任,破產(chǎn)管理人在賠付后可以向保險(xiǎn)人追償，反之則不得追償。4、從法律角度對(duì)破產(chǎn)管理人執(zhí)業(yè)責(zé)任保險(xiǎn)的定價(jià)進(jìn)行風(fēng)險(xiǎn)分析 ，提出 確定該保險(xiǎn)費(fèi)率時(shí)應(yīng)當(dāng)注意的事項(xiàng)。承保風(fēng)險(xiǎn)、專業(yè)風(fēng)險(xiǎn)和道德風(fēng)險(xiǎn) 普遍存在于破產(chǎn)管理人執(zhí)業(yè)責(zé)任保險(xiǎn)中，可以通過(guò)設(shè)計(jì)差別費(fèi)率以規(guī) 避上

5、述風(fēng)險(xiǎn)。5、分析破產(chǎn)法與律師法、注冊(cè)會(huì)計(jì)師法在 訂立破產(chǎn)管理人執(zhí)業(yè)責(zé)任保險(xiǎn)合同規(guī)定上的沖突，并提出解決重復(fù)保 險(xiǎn)的方案。應(yīng)當(dāng)設(shè)立破產(chǎn)管理人協(xié)會(huì)和破產(chǎn)管理人執(zhí)業(yè)責(zé)任鑒定委員 會(huì)等機(jī)構(gòu),解決法律沖突和重復(fù)保險(xiǎn)的問(wèn)題。保險(xiǎn)公司還可以設(shè)計(jì)優(yōu)惠費(fèi)率以鼓勵(lì)破產(chǎn)管理人另行購(gòu)買專業(yè)執(zhí)業(yè)責(zé)任保險(xiǎn)。推行破產(chǎn)管理 人執(zhí)業(yè)責(zé)任保險(xiǎn)是一項(xiàng)重要且復(fù)雜的任務(wù)，需要保監(jiān)會(huì)、保險(xiǎn)公司及 其它相關(guān)部門的協(xié)作。為更好保障破產(chǎn)管理人制度的實(shí)施，可以考慮 由破產(chǎn)管理人事先繳納保證金。【英文摘要】Along with the People s Republic of China on enterprise bankruptcy issu

6、ed, with a strong administrative liquidation team of color quietly exit the stage of history, the system of ban kruptcy system, become with intern ati onal legislatio nin stead conn ected a importa nt symbol. “ Ban kruptcylaw implementation in three years, the administrator with its professionaland

7、strong, relativelyindependent features, suchas the ban kruptcy liquidatio n plays an active role. However bankruptcy administrator work has higher risk, carelessly a bit might give the ban krupt en terprise bring heavy losses and bankruptcy administrator will also faced huge compensation. To transfe

8、r the practicing risk bankruptcy administrator,“ ban kruptcy law stipulates the ban kruptcy admi nistrator practice liability in sura nee system. For n atural ban kruptcy admi nistrator is concern ed, practice liability in sura nce bel ongs to compulsory in sura nce, other ban kruptcy administratorc

9、an choose whether to buy the practice liabilityin sura nee as a new pla nt, still in the research experime ntal stage. At present domestic studies in this field is just at the beginning, only a few of article academic achievements, also in troductory primarily, without too much system inno vati on,

10、the lack of systematic research. The lack of theoretical research results greatly limits the ban kruptcy admi nistrator practice liabilityin sura nee in practical applicati on. In viewof this, this paper in troduces ban kruptcy admi nistrator practice liability in sura nce system, by an alyz ing the

11、 basic theories of foreign bankruptcy administrator practice liability in sura nce system in legislatio n and practice, and then put forward to build our bankruptcy administratorpracticeliabilityin sura nce system in practice.The result of this papermai nly in clude:1 、shall by in sura nt as ban kru

12、ptcy admi nistrator practice liability in sura nce of the applica nt. I n comparis on with circles for bankruptcy administrator practice liabilityin sura nce of policy-holderdiffere ntviews on the basis of theauthor s viewpoint, clarify and reason. Bankruptcyadmi nistrator is practice liabilityin su

13、ra nce in sura nt and thein direct ben eficiary ben eficiary, behoove by its for buying their own risks. China s other practice liability in sura nceof policy-holder are insured. Bankruptcy administrator of thepay was relatively rich, while the bankrupt enterprise usually based on the prin ciples of

14、 fair ness, debt, should by the ban kruptcy admi nistrator pay in sura nee premium. On the other hand, in ban kruptcy admi nistrator as policy-holder is also adva ntageous n atural ban kruptcy system promoti on and implementation.2 、clear the bankruptcy administratorpracticeliabilityin sura nee comp

15、e nsati on scope. Gen eral duty behaviorcaused by un its shall bear the con seque nee should be, but ban kruptcy adm ini strator in practice and place un it not applicable employme nt relatio nship, so ban kruptcy adm ini strator of duty behavior should bel ong to ban kruptcy admi nistratorpractice

16、liabilityin sura nee compe nsatio n scope,Ban kruptcy admi nistrator con tract resp on sibility for the ban kruptcy expe nses will usually be in ban kruptcy property prior to liquidation, and thus bankruptcy administrator practice liability in sura nee compe nsati on scope shall not cover eon tract

17、resp on sibility; Because ofdiffere nttrades ofdifferent bankruptcy administratorprofessionalmaster degreeof the endless and same, are difficult to be determined its fault degree, thus bankruptcy administrator practice liability in sura nee compe nsati on range should also contains gen eralfault and

18、 gross negligence.3、bankruptcy administratorpractice liability in sura nee unfav orable desig n of the un derwriter subrogatio n. If the un derwriter enjoy practice liability in sura nee of subrogatio n, the in sured s ultimatepurpose will fall to the ground. Subrogation system, the lack of may lead

19、 to the in sured, the in surer may of the moral risk through desig ning disclaimer remedy system lack, still can establish in sura nee compa ny and ban kruptcy admi nistrator special joi nt liability, ban kruptcy admi nistrator in compe nsati on to the in surer may not recover, conv ersely the recov

20、ery.4、From the legal Angle to bankruptcy administrator practice liability in sura nce pric ing in risk an alysis, proposed in sura nce rate shall determ ine the no tices. Risk in sured aga in st, professi onal risk and moral hazard are widespread in the bankruptcy administrator practice liability in

21、 sura nce, can pass desig n differe ntial cost rate to circumve nt the risk. 。5、Analysis “bankruptcy law and the lawyers law, the registered acco untants law in con clude ban kruptcy admi nistratorpractice liabilityun der the in sura nce con tracton the con flict, and proposes the soluti on repeat i

22、n sura nce scheme. Shall set up a bankruptcy administrator association and ban kruptcy admi nistrator practice liability appraisal committee institution, etc, solve the conflict of laws andrepeat in sura neeproblems. In sura nee compa nystill can desig n special rates to en courage ban kruptcy adm i

23、ni strator shall be separately purchase professi onal practice liability in sura nce.Im pleme nt ban kruptcy admi nistrator practice liability in sura nee is an importa nt and complex task, n eed to circ, in sura nee compa nies and other related departme nts of collaboratio n. To better safeguard th

24、e ban kruptcy system impleme ntati on, can be con sidered by the ban kruptcy adm ini strator beforeha nd pay deposit.【關(guān)鍵詞】破產(chǎn)破產(chǎn)管理人執(zhí)業(yè)責(zé)任保險(xiǎn)【英文關(guān)鍵詞】 ban kruptcyban kruptcy admi nistratorpractice liability in sura nee【目錄】論破產(chǎn)管理人的執(zhí)業(yè)責(zé)任保險(xiǎn)制度摘要4-6 Abstract 6-8 引言9-11一、破產(chǎn)管理人執(zhí)業(yè)責(zé)任保險(xiǎn)制度的基本理論11-24（一）破產(chǎn)管理人制度的含義11-16（二）執(zhí)業(yè)責(zé)任保險(xiǎn)制度16-19（三）不同行業(yè)的破產(chǎn)管理人執(zhí)業(yè)時(shí)的風(fēng)險(xiǎn)比較分析19-21（四）破產(chǎn)管理人制度下設(shè)立管理人執(zhí)業(yè)責(zé)任保險(xiǎn)的必要性分析21-24二、國(guó)外破產(chǎn)管理人執(zhí)業(yè)責(zé)任保險(xiǎn)制度的立法與實(shí)踐24-29（一）英國(guó)關(guān)于破產(chǎn)管理人執(zhí)業(yè)責(zé)任保險(xiǎn)制度的法律規(guī)定24-26（二）美國(guó)關(guān)于破產(chǎn)管理人執(zhí)業(yè)責(zé)任保險(xiǎn)制度的法律規(guī)定26-27（三）俄羅斯關(guān)于破產(chǎn)管理人執(zhí)業(yè)責(zé)任保險(xiǎn)制度的法律規(guī)定27-29 三、我國(guó)破產(chǎn)管理人執(zhí)業(yè)責(zé)任保險(xiǎn)制度的構(gòu)建29-42（ 一）破產(chǎn)管理人執(zhí)業(yè)責(zé)任保險(xiǎn)