论公司融资中债权人利益的保护——以信息资产与责任为中心

摘要

信息、资产与责任是公司内外部利益群体利益博弈所借重的重要工具,更是债权人维护自身利益的主要手段。信息将资产向外传递的效率与质量,需要借由规制高管与审计师的责任对其＂保驾护航＂,以此为连结,法治理念的树立、严法以治的方向、高管对债权人信义义务的规制以及案例法经验的借鉴与吸收,有利于强化高管与审计师责任,更加有利于保障信息可以全面、高效地将公司资产情况向公司债权人传递,继而保护债权人利益。%Information,assets and responsibilities are important tools for the interests in the company＇s internal and external interest groups,also primary safeguarding tools for creditor interests.Information transfer the assets to outsiders,which requires responsibility for its ＂escort.＂Concept of establishing the rule of law and strict law to rule the executive obligations to creditors and the experience of case law and absorption,not only help strengthen the executive responsibility,but also help to protect a comprehensive and efficient company assets transfer to the creditors of the company.