论劳动债权在我国破产分配中的位置

The Position of Labor Creditor's Rights in China's Bankruptcy Allocation

《中华人民共和国破产法》经过十年的艰苦起草,终于在2006年8月27日由中华人民共和国第十届全国人民代表大会常务委员会第二十三次会议通过并公布,并于2007年6月1日起实施。新破产法中对于劳动债权的受偿地位作了新的规定,针对这一变化,笔者通过对学理界各种观点的研究,结合世界各国的立法,对劳动债权在破产分配中的位置与破产费用以及有担保物权的债权的受偿顺序问题作了一定的分析。

After the decade of draft, People Republic of China Bankrupt Law was passed and promulgated in the 23rd conference of the 10th standing committee of the National People＇s Congress on August 27th,2006 and would be carried out on June, lst 2007.In the new bankrupt law it has been stipulated the compensation acceptance position of labor creditor＇s rights in a new way.Towards this new change,the author makes a certain analysis for the issue of how to deal with the position of the labor creditor＇s rights in bankupt allocation with the study on various of points in theoretic circle and legislations in different countries in the world.