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公司高管与公司债权人利益保护之间具有密切的联系,其本质就是公司高管克制过度追求一己私利以维护债权人利益的博弈过程,调控这一过程中利益平衡的最佳工具即为公司高管责任的规制。具有契约属性并发挥着契约性功能的高管责任不仅避免债权人利益保护规则的过度法律技术化,更增强了公司各方利益群体的投资信心,进而提升了公司高管与债权人相互之间的契约性信用度。公司高管责任规制调控下的高管个人信用、法律规则信用均能得到有效改善,从而有效提高公司信息披露质量以及公司资产的安全性,继而对公司债权人利益形成有力的保护。
The relationship between executives and creditors’ interests is closely linked. The essence is that the company executives control the game process of over-pursuing self-interest to safeguard the interests of creditors. The best tool to control the balance of interests in the process is the company executives The regulation of responsibility. The executive responsibility with contractual attributes and contractual functions not only avoids excessive legal technicalization of creditor interests protection rules, but also enhances investor confidence of all stakeholders in the company and enhances the contractual relationship between senior executives and creditors Sexual credit. The credit of senior executives and the credit of laws and regulations can be effectively improved under the regulation of the senior executives’ responsibility regulation, so as to effectively improve the quality of the company’s information disclosure and the safety of the company’s assets, and then form a strong protection for the interests of the creditors of the company.