论破产优先权

On Bankruptcy Priority

破产优先权有其存在的现实基础和立法价值,各国破产立法均予以规定。在我国破产法上,要解决好破产优先权与担保物权的立法协调,把当前最需要保护的工资债权限制性地上升到有担保物权之前受偿。要依法保护优先权并进行合理的限制,建议将人身伤害债权上升到优先权的地位,同时应取消税收优先权。

Bankruptcy priority is accepted by most countries for its realistic basis and legislative val- ue. In bankruptcy law, bankruptcy priority and real rights for security should be well coordinated; the obligation for salary should be enacted as a bankruptcy priority with limitations. Bankruptcy priority should be well protected and reasonably limited in legislation. According to legislative requirements and provisions, bankruptcy priority should be re-organized. It is suggested to include personal injury and exclude taxation in the category of bankruptcy priority.