我国企业破产清偿顺序安排中的权利冲突与协调

Conflict and coordination of the right in the order of China's enterprise bankruptcy and liquidation

破产清偿是破产法的核心问题。本文结合法理和相关立法,对劳动债权、担保债权和税收债权三种传统优先受偿权的顺序加以梳理,分析了三者存在的权利冲突问题,就此指出我国新破产法规定的不足,并提出了合理安排破产清偿顺序的建议。

Bankruptcy liquidation is the core issue of Bankruptcy Law.This paper hackled the order of three traditional priorities of the labor claims,secured claims and tax claims,according to legal theory and related legislation,analyzed the conflict existed in the three rights, pointed out the deficiencies of China＇s new bankruptcy law and provided proposal to reasonably arrange bankruptcy liquidation order.