论破产债权清偿顺位体系的重构

On the reconstruction of the system of liquidation priority of creditor’s rights in the bankruptcy

《中华人民共和国企业破产法》作为民商法体系中的特别法,在权利实现的程序设计及权利的公平保护上自然具有特殊性。该法中调整的民事权利在优劣的清偿顺位上,应当尽量与《中华人民共和国民法典》中的理论成果和司法实践保持一致,以防止同类权利在不同的司法程序中出现权利冲突,避免民事权利在清偿顺位排序上与相关司法理念、法学理论存在认识上的混乱,并将关于权利保护顺位的理论发展与司法实践成果吸收进破产债权清偿顺位体系中,进而对劳动债权、法定优先权、物权期待权及约定担保债权、普通债权等权利重新定位,构建新的破产债权清偿顺位体系。

As a special law in the civil and commercial law system,the“Enterprise Bankruptcy Law of the People’s Republic of China”naturally has particularity in the design of procedures for the realization of rights and the fair protection of rights.The liquidation priority of the civil rights adjusted in that law should be as consistent as possible with the theoretical results and judicial practice in the“Civil Code of the People’s Republic of China”,so as to prevent conflicts of rights between similar rights in different judicial procedures and avoid the cognitive confusion on the liquidation priority between the civil rights and related judicial concepts and legal theories.The theoretical development and judicial practice results on the order of rights protection have been absorbed into the system of liquidation priority of creditor’s rights in the bankruptcy,and then labor claims,statutory priority rights,expectation rights to property rights,agreed guaranteed claims and ordinary claims are repositioned to build a new system of liquidation priority of creditor’s rights in the bankruptcy.