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市场经济是竞争经济,企业的破产清算是经济运行中的必然现象,并且在这一过程中,总是伴随着破产欺诈。回溯历史,我们发现破产法是在同欺诈行为的斗争中产生、发展和完善的。破产法的精髓之一就是防止欺诈。因此,破产欺诈问题也越来越受到各国立法的普遍重视。本文基于破产管理人注意义务的视角,通过对各国破产法相关规定的考察,系统地阐述了破产管理人的注意义务,对破产欺诈行为进行有效的规制。
Market economy is a competitive economy. Bankruptcy and liquidation of enterprises is an inevitable phenomenon in economic operation. In the process, bankruptcy fraud always accompanies. Backtracking history, we find that bankruptcy law was created, developed and perfected in the fight against fraud. One of the essence of bankruptcy law is to prevent fraud. Therefore, the issue of bankruptcy fraud is also receiving more and more attention from the legislation of all countries. Based on the perspective of the bankruptcy administrator’s duty of care, this article systematically elaborates the duty of care of bankruptcy administrator through the investigation of the relevant provisions of the bankruptcy laws of various countries, and effectively regulates the bankruptcy fraud.