摘要
对于《最高人民法院关于适用<中华人民共和国企业破产法>若干问题的规定(三)》的司法适用,应该将其作为共益债务的特殊规定,即,对于经营产生的借款债权优先于普通债权随时清偿,但是不得就有他人享有担保物权的财产优先受偿。而对于《企业破产法》第42条第4款中其他的规定,既然《解释(三)》没有规定,那么也不能将其他因经营产生的债务均类推解释为第4款规定的情形,仍应留给实务界进行个案判断。
As to the judicial application of the Provision Ⅲ of the Supreme People's Court on the application of certain issues of the Enterprise bankruptcy Law of the people's Republic of China,it should be regarded as a special provision of common interest debt.And with regard to the other provisions of Article 42,Paragraph 4,of the Enterprise bankruptcy Law,since the interpretation (Ⅲ) does not provide,it is also not possible to equate other obligations arising out of the operation to the circumstances provided for in Paragraph 4,It should still be left to the practical community to make case-by-case judgments.
作者
王维隆
苏浩文
Wang Weilong;Su Haowen(Guizhou University,Guiyang,Guizhou 550025,China;Heilongjiang University,Harbin,Heilongjiang 150080,China)
出处
《黑龙江工业学院学报(综合版)》
2019年第6期79-82,共4页
Journal of Heilongjiang University of Technology(Comprehensive Edition)
关键词
共益债务
继续经营
担保物权
清偿顺序
common interest debt
continuing operation
security property right
liquidation order