近年来,信托计划在破产重整进而破产清算中的运用日益增加。然而,在信托方案中原破产案件的破产管理人的角色定位,缺乏法律的规定,也尚存理论的争议。论文从分析破产案件中信托方案的性质入手,结合信托机制的法律属性、国家政策和破产法中对于债权人利益保护的需求,将破产程序中嵌入的信托计划定位为债权清偿方式,故而破产管理人在信托方案中的角色可以界定为重整计划执行监督人和信托计划监察人。在此基础上,区分信托设立阶段、信托运行阶段、信托终止阶段对于管理人的具体职责予以了构建,最终对于我国《企业破产法》和《信托法》相关内容的完善提出了相关建议。In recent years, there has been an increasing use of trusts in bankruptcy reorganization and thus insolvency liquidation. However, the role of the bankruptcy administrator of the original bankruptcy case in the trusts lacks legal provisions and remains a theoretical controversy. The thesis starts from analyzing the nature of trusts in the bankruptcy case, combining the legal attributes of trusts, the national policy and the demand for the protection of creditors’ interests in the bankruptcy law, and positioning trusts embedded in the bankruptcy procedure as a way of claim settlement, so the role of the bankruptcy administrator in the trusts can be defined as the supervisor of the implementation of the reorganization plan and the supervisor of the trusts. On this basis, the specific duties of the administrator in the stage of establishment, operation and termination of trusts are differentiated, and relevant suggestions are finally put forward for the improvement of the relevant contents of the Enterprise Bankruptcy Law and the Trust Law of China.
