破产财产管理人在企业破产清算过程发挥着重要的作用,是企业退出机制中不可缺少的机构,对于该机构的法律地位的认识将会影响到各方利益的均衡,特别是会影响到债权人的利益。文章基于这样的认识,提出了破产财产管理人应该向破产企业债权人负责,为其服务的观点。 The insolvency representative plays an important role in the bankruptcy and liquidation of the enterprise and is an indispensable institution in the withdrawal mechanism of the enterprise. The understanding of the legal status of the institution will affect the balance of interests of all parties, especially the creditors interest. Based on this understanding, the article put forward the view that the bankruptcy estate manager should be responsible to the creditors of the bankruptcy enterprise and serve it.