破产论文：论破产管理人的执业责任保险制度

破产论文：论破产管理人的执业责任保险制度

【中文摘要】随着《中华人民共和国企业破产法》的颁布,带有浓厚行政色彩的清算组制度悄然退出历史舞台,破产管理人制度取而代之,成为与国际立法接轨的一个重要标志。《破产法》实施三年来,管理人以其专业性强、相对独立等特征,在破产清算中发挥着积极的作用。然而破产管理人的工作具有较高的风险,稍有不慎就可能给破产企业带来重大损失,破产管理人也会因此面临巨额赔偿。为转移破产管理人的执业风险,《破产法》规定了破产管理人执业责任保险制度。自然人担任破产管理人的,应强制购买执业责任保险,其他组织担任破产管理人时,不做要求。破产管理人执业责任保险作为一项新的险种,尚处于研究试点阶段。目前国内在这方面的研究也只是处于起步阶段,仅有的几篇学术成果,也是以介绍性为主,没有太多制度创新,缺乏系统性研究。理论研究成果的匮乏极大限制了破产管理人执业责任保险在实践中的运用。鉴于此,本文从介绍破产管理人执业责任保险制度基本理论入手,通过分析国外破产管理人执业责任保险制度的立法与实践,进而提出构建我国破产管理人执业责任保险制度的具体做法。本文的研究成果主要有：1、应当以被保险人作为破产管理人执业责任保险的投保人。在比较学界对于破产管理人执业责任保险投保人的不同观点的基础上,阐明笔者的观点及理由。破产管理人是执业责任保险的被保险人和间接受益人,理应由其为自己购买保险。国内其它执业责任保险的投保人也大多是被保险人。破产管理人的报酬相对丰厚,而破产企业通常负债累累,基于公平原则,应由破产管理人缴纳保险费。另一方面,以破产管理人作为投保人也有利于自然人破产管理人制度的推广与实施。2、明确了破产管理人执业责任保险的赔偿范围。一般职务行为引发的后果应由单位承担,但破产管理人在执业时与其所在单位不适用雇佣关系,因此破产管理人的职务行为应当属于破产管理人执业责任保险的赔偿范围；破产管理人的合同责任通常会归为破产费用在破产财产中优先清偿,因此破产管理人执业责任保险的赔偿范围不应涵盖合同责任；由于不同行业的破产管理人对不同专业的掌握程度不尽相同,难以认定其过失程度,因此破产管理人执业责任保险的赔偿范围应同时包含一般过失与重大过失。3、破产管理人执业责任保险不宜设计保险人的代

位求偿权。若保险人享有执业责任保险的代位求偿权,被保险人的投保就会根本落空。代位求偿权制度的缺失有可能引发被保险人的道德风险,保险人可以通过设计免责条款弥补制度缺失,还可以确立保险公司与破产管理人的特殊连带责任,破产管理人在赔付后可以向保险人追偿,反之则不得追偿。4、从法律角度对破产管理人执业责任保险的定价进行风险分析,提出确定该保险费率时应当注意的事项。承保风险、专业风险和道德风险普遍存在于破产管理人执业责任保险中,可以通过设计差别费率以规避上述风险。5、分析《破产法》与《律师法》、《注册会计师法》在订立破产管理人执业责任保险合同规定上的冲突,并提出解决重复保险的方案。应当设立破产管理人协会和破产管理人执业责任鉴定委员会等机构,解决法律冲突和重复保险的问题。保险公司还可以设计优惠费率以鼓励破产管理人另行购买专业执业责任保险。推行破产管理人执业责任保险是一项重要且复杂的任务,需要保监会、保险公司及其它相关部门的协作。为更好保障破产管理人制度的实施,可以考虑由破产管理人事先缴纳保证金。

【英文摘要】Along with the People’s Republic of China on enterprise bankruptcy issued, with a strong administrative liquidation team of color quietly exit the stage of history, the system of bankruptcy system, become with international legislation instead connected a important symbol. “Bankruptcy law implementation in three years, the administrator with its professional and strong, relatively independent features, such as the bankruptcy liquidation plays an active role. However bankruptcy administrator work has higher risk, carelessly a bit might give the bankrupt enterprise bring heavy losses and bankruptcy administrator will also faced huge compensation. To transfer the practicing risk bankruptcy administrator, “bankruptcy law stipulates the bankruptcy administrator practice liability insurance system. For natural bankruptcy administrator is concerned, practice liability insurance belongs to compulsory insurance, other bankruptcy

administrator can choose whether to buy the practice liability

insurance.Bankruptcy administrator practice liability insurance as a new plant, still in the research experimental stage. At present domestic studies in this field is just at the beginning, only a few of article academic achievements, also introductory primarily, without too much system innovation, the lack of systematic research. The lack of theoretical research results greatly limits the bankruptcy administrator practice liability insurance in practical application. In view of this, this paper introduces bankruptcy administrator practice liability insurance system, by analyzing the basic theories of foreign bankruptcy administrator practice liability insurance system in legislation and practice, and then put forward to build our bankruptcy administrator practice liability insurance system in practice.The result of this paper mainly include:1、shall by insurant as bankruptcy administrator practice liability insurance of the applicant. In comparison with circles for bankruptcy administrator practice liability insurance of policy-holder different views on the basis of the author’s viewpoint, clarify and reason. Bankruptcy administrator is practice liability insurance insurant and the indirect beneficiary beneficiary, behoove by its for buying their own risks. China’s other practice liability insurance of policy-holder are insured. Bankruptcy administrator of the pay was relatively rich, while the bankrupt enterprise usually based on the principles of fairness, debt, should by the bankruptcy administrator pay insurance premium. On the other hand, in bankruptcy administrator as policy-holder is also advantageous natural bankruptcy system promotion and implementation.2、clear the bankruptcy administrator practice liability insurance compensation scope. General duty behavior caused by units shall bear the consequence should be, but bankruptcy administrator in practice and place unit not applicable employment relationship,

so bankruptcy administrator of duty behavior should belong to bankruptcy administrator practice liability insurance compensation scope, Bankruptcy administrator contract responsibility for the bankruptcy expenses will usually be in bankruptcy property prior to liquidation, and thus bankruptcy administrator practice liability insurance compensation scope shall not cover contract responsibility; Because of different trades of different bankruptcy administrator professional master degree of the endless and same, are difficult to be determined its fault degree, thus bankruptcy administrator practice liability insurance compensation range should also contains general fault and gross negligence.3、bankruptcy administrator practice liability insurance unfavorable design of the underwriter subrogation. If the underwriter enjoy practice liability insurance of subrogation, the insured’s ultimate purpose will fall to the ground. Subrogation system, the lack of may lead to the insured, the insurer may of the moral risk through designing disclaimer remedy system lack, still can establish insurance company and bankruptcy administrator special joint liability, bankruptcy administrator in compensation to the insurer may not recover, conversely the recovery.4、From the legal Angle to bankruptcy administrator practice liability insurance pricing in risk analysis, proposed insurance rate shall determine the notices. Risk insured against, professional risk and moral hazard are widespread in the bankruptcy administrator practice liability insurance, can pass design differential cost rate to circumvent the risk.。5、Analysis “bankruptcy law and the lawyers law, the registered accountants law in conclude bankruptcy administrator practice liability under the insurance contract on the conflict, and proposes the solution repeat insurance scheme. Shall set up a bankruptcy administrator association and bankruptcy administrator practice liability appraisal committee

institution, etc, solve the conflict of laws and repeat insurance problems. Insurance company still can design special rates to encourage bankruptcy administrator shall be separately purchase professional practice liability insurance.Implement bankruptcy administrator practice liability insurance is an important and complex task, need to circ, insurance companies and other related departments of collaboration. To better safeguard the bankruptcy system implementation, can be considered by the bankruptcy administrator beforehand pay deposit.

【关键词】破产 破产管理人 执业责任保险

【英文关键词】bankruptcy bankruptcy administrator practice liability insurance

【目录】论破产管理人的执业责任保险制度摘要4-6Abstract6-8引言9-11一、破产管理人执业责任保险制度的基本理论11-24(一) 破产管理人制度的含义11-16(二) 执业责任保险制度16-19(三) 不同行业的破产管理人执业时的风险比较分析19-21(四) 破产管理人制度下设立管理人执业责任保险的必要性分析21-24二、国外破产管理人执业责任保险制度的立法与实践24-29(一) 英国关于破产管理人执业责任保险制度的法律规定24-26(二) 美国关于破产管理人执业责任保险制度的法律规定26-27(三) 俄罗斯关于破产管理人执业责任保险制度的法律规定27-29三、我国破产管理人执业责任保险制度的构建29-42(一) 破产管理人执业责任保险投保人的确定29-31(二) 破产管理人执业责任保险的范围31-34(三) 破产管理人执业责任保险的代位求偿权34-35(四) 破产管理人执业责任保险的定价35-38(五) 《破产法》与其它法律规定的冲突及解决38-42结论42-43参考文献43-45致谢45-46攻读硕士学位期间发表的学术论文目录46