对我国企业破产债权清偿顺序之思考

发布时间：2018-05-08 02:18

本文选题：破产 + 清偿顺序　；参考：《复旦大学》2012年硕士论文

【摘要】：破产法律制度的重要功能即是对企业破产后的破产财产进行公平合理地分配,而破产法中的破产债权清偿顺位的设定则是国家通过法律手段对破产所涉的各种利益进行平衡的最直接的方式之一。以“三鹿问题奶粉”事件为引,本文试图从破产价值取向的角度,结合域外立法实践,对我国的破产债权清偿顺中所涉及的各种债权及所代表的利益进行分析,进而对我国破产债权清偿顺序中不合理之处提出完善建议。具体的结构包括：首先、按照破产法发展的时间顺序,对破产法在不同时期的立法价值取向进行了研究,概括地说破产法的价值取向经历了从单纯地强调对债权人的保护,到兼顾债务人的权益,再到多种利益兼顾的发展历程。而当今的破产法更是具有限制担保债权的实现、注重弱势全体的保护、弱化税收等公法上的债权的新变化趋势。其次、对我国的破产法律制度从富有计划经济色彩注重对社会利益保护的立法取向,向以市场经济为基础,注重多元化利益的保护和协调的立法取向的变化进行分析研究。此外对现行破产法中的有关破产债权清偿顺位的规定作了总结。再次、进行了破产债权清偿顺位中所涉及的有关具体要素的优先性研究。人身侵权之债因涉及对受害人健康权和生命权的保护因而应当具有优先清偿性,大规模侵权债权又因涉及社会整体的利益故而也应当具有优先清偿的效力。对劳动债权的优先性则是基于对弱势群体和对劳动者及其家庭生存权的保护,但又因劳动债权的保障应属于社会保障体系的范畴,故而不能全部依赖于破产法的保护。基于公法而产生的税收债权是国家财政的重要来源,因具有公益性而享有优先受偿的地位,但是考虑到破产债权清偿中税收债权对国家财政的影响有限、国家保障税收手段的多样等方面的考虑,税收的优先清偿效力存在被淡化的趋势。担保债权基于物权优先性以及对交易效率的促进而在传统的商法制度中享有优先地位,但是随着对社会利益保护的重视,存在对担保债权的优先性进行限制的趋势。最后,基于对破产债权清偿顺序中各具体要素的分析,以及对各种利益的平衡的考量,对我国破产债权清偿顺序设置的建议：即赋予人身侵权债权、大规模侵权债权和特定时间范围内的劳动债权第一顺位的优先清偿效力；将担保债权设定为第二位的优先清债权,将特定时间范围外的劳动债权、税收债权、财产侵权债权纳入普通债权的范畴,位于第三位的清偿顺位。
[Abstract]:The important function of the bankruptcy legal system is to distribute the bankruptcy property after the bankruptcy of an enterprise fairly and reasonably. The establishment of bankruptcy creditor's right in bankruptcy law is one of the most direct ways for the country to balance all kinds of interests involved in bankruptcy by legal means. Based on the "Sanlu issue milk powder" incident, this paper attempts to analyze the various claims and the interests represented in the liquidation of bankruptcy claims in our country from the perspective of bankruptcy value orientation and the practice of legislation abroad. Furthermore, some suggestions are put forward to improve the order of liquidation of bankruptcy creditor's rights in China. Specific structures include: First of all, according to the time sequence of the development of the bankruptcy law, the author studies the legislative value orientation of the bankruptcy law in different periods, and generally says that the value orientation of the bankruptcy law has experienced from simply emphasizing the protection of creditors to taking into account the rights and interests of the debtor. Then to a variety of interests to take into account the development process. Today's bankruptcy law has the new trend of restricting the realization of secured creditor's rights, paying attention to the protection of all vulnerable groups, weakening public law creditor's rights, etc. Secondly, the author analyzes and studies the change of the legal system of bankruptcy in our country from the legislative orientation of rich planned economy to the protection of social interests, to the protection of diversified interests and the coordinated legislative orientation based on the market economy. In addition, it summarizes the order of bankruptcy creditor's rights in the current bankruptcy law. Thirdly, the priority of the specific elements involved in the liquidation of bankruptcy creditor's rights is studied. The debt of personal tort is related to the protection of the right to health and the right to life of the victim, so it should be given priority to pay off, and the creditor's right of large-scale infringement should also have the effect of preferential payment because of the interests of the whole society. The priority of labor claims is based on the protection of vulnerable groups and workers and their families, but the protection of labor claims should belong to the scope of social security system, so it can not all rely on the protection of bankruptcy law. Tax claims arising from public law are an important source of national finance and enjoy the status of preferential repayment because of their public welfare. However, considering the limited impact of tax claims on national finance in the liquidation of bankruptcy claims, Considering the variety of tax means, the preferential effect of tax payment has a tendency to be desalinated. The secured creditor's rights enjoy priority status in the traditional commercial law system based on the priority of real right and the promotion of transaction efficiency, but with the attention to the protection of social interests, there is a tendency to restrict the priority of secured creditor's rights. Finally, based on the analysis of the specific elements in the liquidation order of bankruptcy creditor's rights, as well as the consideration of the balance of various interests, the author suggests that the order of liquidation of bankruptcy creditor's rights in China should be set up: that is, to give personal tort creditor's rights. The effect of giving priority to the repayment of the first order of the labor claims in a large scale and within a specific time limit; setting the secured claim as the second priority to clear the creditor's rights, and making the labor claims outside the specified time range and the tax claims, Property tort claims into the category of ordinary claims, located in the third order of satisfaction.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D922.291.92

【引证文献】