破产债权清偿顺位研究
发布时间：2018-09-17 15:54
【摘要】：破产制度发端于地中海沿岸的意大利,成熟于欧洲大陆的法国和德国。破产制度是商品经济的产物,并且随着法律文化的不断演进而不断成熟和完善。现在,破产制度成为衡量市场机制是否完善的一个标准。企业破产,债权人利益的保护,也一直是破产法的主要内容之一。我国于1986年颁布了《中华人民共和国破产法(试行)》,试行近二十年后于2006年全国人大委员会通过现行的破产法;为了进一步的规制破产法领域,最高人民法院先后发布了三个司法解释,这些规定都有助于我国经济的发展和市场经济的完善,同时也在一定程度上解决了一些法律问题,但是也显现了出了很多缺陷,破产债权的清偿顺序就是其中的一个非常严重的缺陷。破产债权的清偿顺序又是一个非常复杂的问题,涉及到很多人的利益,而我国破产法中清偿制度简单粗暴,不能很好的指导实践。因此,破产法的这一制度有相当大的完善空间和必要。在分析的时候主要运用了比较、引证和逻辑分析的方法。本文主要分为五个部分,首先考察了我国破产法有关破产债权清偿顺位的立法规定,在此基础上运用因果分析的方式得出我国破产债权顺位不合理的原因;其次就是从破产债权的基本理论着手,理顺破产债权分类和顺位的关系。接下来进一步的考察我国法律中对破产债权顺位的具体规定,尤其是特别法上的规定,比如海商法上的船舶优先权。再次是对世界主要立法国家在破产清偿制度上的比较。最后是建立在前三章的基础上提出了完善我国破产债权清偿顺位的建议。详细如下:第一部分:我国破产法中清偿顺位的立法现状与问题。本部分第一节分主要是介绍了我国破产法中破产债权清偿顺位的规定;第二节着重强调了我国现在司法实务中是如何适用的。第三节直接提出我国破产债权清偿顺序有几个不合理的问题,如劳动债权设置的不合理以及过分强调了税收债权的优先性等;第四节提出了造成我国现在破产制度不合理现状的原因。第二部分:破产债权的类型分析。破产债权的分类是确定债权清偿顺序的前提。我国的破产债权的具体种类法律上没有明确的规定。本文分析了破产债权的内涵,根据其构成要件对破产债权进行类型划分,指出我国关于劳动债权的规定存在问题,面对现在纷繁复杂的劳动市场,处理劳动债权不能按一个标准来进行。第三部分,破产债权清偿顺位的立法比较。本部分重点介绍现在世界上有影响的国家中有关破产债权清偿顺序的规定,并简单介绍了原因,并且探讨了我国是否可以引进的问题,加拿大把环境有关的债权放在超级优先的地位,可见其对环境的保护力度。第四部分,完善我国关于破产债权清偿顺位法律制度的建议。本部分是在前面论述的基础上提出了比较具体的措施:比如建议引进域外的“劣后债权”制度;对劳动债权进行更细的区分,而不是仅仅规定一个时间标准。在此基础上作者提出了自己认为的比较合理的清偿顺序。作者认为在保证公平的前提下,应该过多的关注环境债权和侵权债权(人身侵权),并且试着探讨是否把环境债权和侵权债权(有其是大规模的人身损害侵权)从普通债权中剥离放在优先的位置。第五部分,结语。虽然我国破产法在制定的过程非常注重对现有经验的吸收,但是在某些问题上还是有所回避的,在我破产法对破产债权的清偿顺序中可见一斑。在经济发展阶段发生变化后,相应的法律也必须跟着变化,考虑到我国现在的经济特点以及社会发展阶段,应该对破产法进行修订或者通过司法解释来予以弥补不足。首先要在原则上确定破产债权的分类;其次改变现有的清偿顺序,如把劳动债权提到超级优先的地位;降低税收债权的顺位;提升人身特性明显的侵权之债的清偿顺位;重视环境债权重新设置等。
[Abstract]:Bankruptcy system originated in Italy on the Mediterranean coast, matured in France and Germany on the European continent. Bankruptcy system is the product of commodity economy, and matured and improved with the continuous evolution of legal culture. Now, bankruptcy system has become a standard to measure whether the market mechanism is perfect. In 1986, China promulgated the Bankruptcy Law of the People's Republic of China (on trial). Nearly 20 years later, the NPC Committee passed the current Bankruptcy Law in 2006. In order to further regulate the bankruptcy law, the Supreme People's Court has issued three judicial interpretations, all of which are helpful. In the development of our country's economy and the perfection of the market economy, at the same time, it has solved some legal problems to a certain extent, but it also shows many defects. The order of payment of bankrupt creditor's rights is a very serious defect. The order of payment of bankrupt creditor's rights is also a very complicated problem, involving the interests of many people. The liquidation system in China's bankruptcy law is simple and crude, which can not guide the practice very well. Therefore, the system of bankruptcy law has considerable room for improvement and necessity. On this basis, the author uses causal analysis to find out the reasons for the unreasonable order of bankruptcy creditor's rights in our country; secondly, starting from the basic theory of bankruptcy creditor's rights, straighten out the relationship between the classification and order of bankruptcy creditor's rights. The last part is based on the first three chapters and puts forward suggestions to improve the liquidation order of bankruptcy creditor's rights in our country. The first section of this part mainly introduces the provisions of the bankruptcy creditor's rights liquidation order in the bankruptcy law of our country; the second section emphasizes how to apply it in our country's judicial practice. Section IV puts forward the reasons for the unreasonable status quo of our bankruptcy system. Part II: Type analysis of bankruptcy creditor's rights. The classification of bankruptcy creditor's rights is the premise of determining the order of payment of creditor's rights. It points out that there are some problems in the stipulation of labor creditor's rights in our country. In the face of the complicated labor market, it is impossible to deal with labor creditor's rights according to a standard. The third part is the comparison of the legislation of the liquidation order of bankrupt creditor's rights. In Canada, environmental creditor's rights are given super priority, which shows the degree of protection to the environment. The fourth part is the suggestion of perfecting the legal system of bankruptcy creditor's rights in our country. On the basis of the above discussion, this part puts forward some concrete measures, such as recommending the introduction of extraterritorial "inferior claims" system, making a more detailed distinction between labor claims, rather than just specifying a time standard. On the premise, we should pay more attention to environmental creditor's rights and infringement creditor's rights (personal infringement), and try to find out whether environmental creditor's rights and infringement creditor's rights (it is a large-scale personal injury infringement) should be separated from ordinary creditor's rights in the priority position. Experience absorption, but there are still some problems to avoid, in my bankruptcy law in the order of liquidation of bankruptcy claims can be seen in a spot. After the changes in the economic development stage, the corresponding laws must also be changed. Considering China's current economic characteristics and social development stage, the bankruptcy law should be amended or passed. First, the classification of bankruptcy claims should be determined in principle; secondly, the existing liquidation order should be changed, such as raising labor claims to the super-priority status; lowering the order of tax claims; improving the liquidation order of infringement debts with obvious personal characteristics; and attaching importance to the re-establishment of environmental claims.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.291.92
本文编号：2246406
[Abstract]:Bankruptcy system originated in Italy on the Mediterranean coast, matured in France and Germany on the European continent. Bankruptcy system is the product of commodity economy, and matured and improved with the continuous evolution of legal culture. Now, bankruptcy system has become a standard to measure whether the market mechanism is perfect. In 1986, China promulgated the Bankruptcy Law of the People's Republic of China (on trial). Nearly 20 years later, the NPC Committee passed the current Bankruptcy Law in 2006. In order to further regulate the bankruptcy law, the Supreme People's Court has issued three judicial interpretations, all of which are helpful. In the development of our country's economy and the perfection of the market economy, at the same time, it has solved some legal problems to a certain extent, but it also shows many defects. The order of payment of bankrupt creditor's rights is a very serious defect. The order of payment of bankrupt creditor's rights is also a very complicated problem, involving the interests of many people. The liquidation system in China's bankruptcy law is simple and crude, which can not guide the practice very well. Therefore, the system of bankruptcy law has considerable room for improvement and necessity. On this basis, the author uses causal analysis to find out the reasons for the unreasonable order of bankruptcy creditor's rights in our country; secondly, starting from the basic theory of bankruptcy creditor's rights, straighten out the relationship between the classification and order of bankruptcy creditor's rights. The last part is based on the first three chapters and puts forward suggestions to improve the liquidation order of bankruptcy creditor's rights in our country. The first section of this part mainly introduces the provisions of the bankruptcy creditor's rights liquidation order in the bankruptcy law of our country; the second section emphasizes how to apply it in our country's judicial practice. Section IV puts forward the reasons for the unreasonable status quo of our bankruptcy system. Part II: Type analysis of bankruptcy creditor's rights. The classification of bankruptcy creditor's rights is the premise of determining the order of payment of creditor's rights. It points out that there are some problems in the stipulation of labor creditor's rights in our country. In the face of the complicated labor market, it is impossible to deal with labor creditor's rights according to a standard. The third part is the comparison of the legislation of the liquidation order of bankrupt creditor's rights. In Canada, environmental creditor's rights are given super priority, which shows the degree of protection to the environment. The fourth part is the suggestion of perfecting the legal system of bankruptcy creditor's rights in our country. On the basis of the above discussion, this part puts forward some concrete measures, such as recommending the introduction of extraterritorial "inferior claims" system, making a more detailed distinction between labor claims, rather than just specifying a time standard. On the premise, we should pay more attention to environmental creditor's rights and infringement creditor's rights (personal infringement), and try to find out whether environmental creditor's rights and infringement creditor's rights (it is a large-scale personal injury infringement) should be separated from ordinary creditor's rights in the priority position. Experience absorption, but there are still some problems to avoid, in my bankruptcy law in the order of liquidation of bankruptcy claims can be seen in a spot. After the changes in the economic development stage, the corresponding laws must also be changed. Considering China's current economic characteristics and social development stage, the bankruptcy law should be amended or passed. First, the classification of bankruptcy claims should be determined in principle; secondly, the existing liquidation order should be changed, such as raising labor claims to the super-priority status; lowering the order of tax claims; improving the liquidation order of infringement debts with obvious personal characteristics; and attaching importance to the re-establishment of environmental claims.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.291.92
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