论企业破产清算中劳动债权的优先权问题

On Priority Problems of Labor Creditor's Rights in Bankruptcy Accounting of Corporation

企业破产清算中,劳动债权与有财产担保的债权、部分共益债权之间存在优先权冲突。立法应当基于现实需要进行修改,赋予工资债权等部分劳动债权优先于有财产担保的债权和部分共益债权分配,这符合公共秩序优先的公共政策,也符合人权保护优先的法理原则。然而,优先于有财产担保的债权以及部分共益债权的劳动债权受偿的,只能是与生存权相关的工资债权以及医疗、伤残、抚恤费用等部分劳动债权。

There are priority conflicts between the labor creditor＇s rights and guarantee claims and some common benefit claims. The legislation should be revised according to the reality. We should confirm parts of the labor credit ＇s rights such as salary claims preference to guarantee claims and some common benefit claims in the procedure of bankruptcy accounting. It is according with public policy of priority principle in public order ,also according with the legal principle of priority of human rights protection. Therefore, we only confirm parts of the labor creditor＇s rights preference to guarantee claims and Some common benefit claims in the procedure of bankruptcy accounting, such assalary claims and hospitalization costs, disability costs and pension costs which is based on the human rights to live.