目次一、引言二、英美法上的实务见解三、强化公司债权人保护与直接义务模式之憾四、董事对公司债权人的间接义务一、引言自美国发生在20世纪的Credit Lyonnais v.Pathe Communications[1]一案开始,在公司处于财务困境阶段时,董事是否对公司债权人负有直接、独立的受信义务即成为国际性的热门话题。这个问题在美国的实务界带来连锁反应,引发了一系列涉及此案的相关案例,尤其呈现了对立性的实务见解。 I. INTRODUCTION 2. Practical Opinion on Anglo-American Laws III. Regret to the Mode of Protection and Direct Obligations of Corporate Creditors IV. Indirect Obligations of Directors to Corporate Creditors I. Introduction Credit Lyonnais from the United States in the 20th Century v. Pathe Communications [ 1] case, whether a director has a direct and independent fiduciary duty on corporate creditors becomes a hot international issue when the company is in financial distress. This problem has brought a chain reaction in the practice circles of the United States, triggering a series of related cases concerning the case, and in particular, presenting practical opinions on the issue of opposition.