我国新《公司法》在许多制度方面都取得了突破性进展,但关于董事对债权人的责任承担问题却付诸阙如。学界多数认为在董事因故意或重大过失违反法律、行政法规及公司章程而给债权人造成损失时,董事应与公司一起对债权人承担连带责任。明确董事对公司债权人的责任,有利于完善我国公司治理结构,对我国社会主义市场经济建设有重要意义。 The new “Company Law” of our country has made breakthrough progress in many systems. However, the issue of directors’ responsibility to creditors is neglected. Most scholars believe that in the directors for intentional or gross negligence of violation of laws, administrative regulations and articles of association of creditors caused losses, the directors should be with the company jointly and severally liable to creditors. To clarify the directors’ responsibility to corporate creditors is conducive to improving the corporate governance structure of our country and is of great significance to the economic construction of our socialist market.