我国破产债权受偿顺序之完善

A Study on Perfecting the Order of Payment to China′s Bankruptcy Claims

《企业破产法》在破产债权受偿顺序的规定上存在若干问题,包括对劳动债权和侵权债权的保护不完善以及劣后债权制度的阙如。为此,基于平衡效率与公平的公共政策,我们需要对《企业破产法》规定的破产债权清偿顺序进行调整,赋予部分工资债权超级优先权,同时规定侵权债权优先于其他无担保债权受偿。另外,《企业破产法》需要规定体现实质公平的劣后债权制度。

There are some defects in sections of Enterprise Bankruptcy Law about the order of payment to the different classes of creditors, including the imperfection of defense for workers＇ claims and tort claims and the absence of the subordinated claims system. So the payment order by Enterprise Bankruptcy Law need be adjusted by the public policy of balance of efficiency and equity. We should authorize super - priority to part of wage claims and rule that tort claims should be paid before other claims without guaranty. Moreover, we need add the subordinated claims system showing real fairness to Enterprise Bankruptcy Law.