对我国企业破产清偿制度的经济法思考

发布时间：2018-07-05 02:20

本文选题：破产法 + 清偿制度　；参考：《南昌大学》2011年硕士论文

【摘要】：随着社会主义市场经济体制的逐步确立和国有企业改革的深化,旧企业破产法已经严重不适合新形势下我国经济发展的需要。在这种背景下,我国于2007年6月1日起开始实施新的企业破产法。新破产法作为传统商法的一部分,其私法的本质属性是不可否认的。但是,破产法又以维护经济秩序和社会稳定为目标,这与经济法的某些价值取向有所重合。因此从总体上来看,与旧破产法相比新破产法最大的特点就是其经济法价值取向更加明显。本文从新企业破产法以社会利益为本位出发,通过重点分析新破产法中破产清偿制度,以图从经济法价值取向的宏观视角对新破产法中部分有争议问题进行深层次的解构,提出疑问与建议。撰写此文期望能更好地理解新破产法的精髓,更期望能抛砖引玉,为新破产法的落实和改进贡献绵薄之力。本文的结构除去引言和结语部分,共分四章：第一章对破产法的演变历程的进行初步分析,并与经济法的价值取向进行比较,得出破产立法与经济法在价值取向上的趋同之势,为后文进一步研究破产法之清偿制度以及其所体现出的经济法意义做理论铺垫。第二、三、四章按照具体问题具体分析的方法分别对新破产法清偿制度中备受争议的几大热点问题进行评析,提出解决问题的思路。具体而言,第二章重点讨论劳动债权与担保债权在清偿顺位中孰优孰劣的问题；第三章主要探讨侵权之债优先受偿的可能性；第四章则是分析赋予税收债权优先清偿地位的合理性。以上各章的阐述都尽量保持私法(破产法)与公法(经济法)的双重视角并坚持社会本位的价值取向,以免在各项法益的博弈中有失偏颇。
[Abstract]:With the gradual establishment of the socialist market economy system and the deepening of the reform of the state-owned enterprises, the old enterprise bankruptcy law has been seriously unsuitable for the needs of the economic development of our country under the new situation. In this context, China began to implement the new enterprise bankruptcy law on June 1, 2007. As a part of traditional commercial law, the nature of private law is undeniable. However, bankruptcy law aims at maintaining economic order and social stability, which coincides with some value orientations of economic law. Therefore, compared with the old bankruptcy law, the biggest characteristic of the new bankruptcy law is that its value orientation of economic law is more obvious. Based on the social interests of the new enterprise bankruptcy law, this paper focuses on the bankruptcy liquidation system in the new bankruptcy law, and attempts to deconstruct some controversial issues in the new bankruptcy law from the macro perspective of the value orientation of the economic law. Raise questions and suggestions. This article is intended to better understand the essence of the new bankruptcy law, and to contribute to the implementation and improvement of the new bankruptcy law. Apart from the introduction and conclusion, the structure of this paper is divided into four chapters: the first chapter makes a preliminary analysis of the evolution of bankruptcy law, and compares it with the value orientation of economic law. Draw the bankruptcy legislation and economic law in the trend of convergence in value orientation, for the further study of bankruptcy law liquidation system and its reflected the significance of economic law to make a theoretical foundation. The second, third and fourth chapters analyze several controversial hot issues in the liquidation system of the new bankruptcy law according to the concrete analysis methods of the specific problems, and put forward some ideas to solve the problems. In particular, the second chapter focuses on the problem of which is superior to the other in the order of satisfaction between the labor creditor's rights and the secured claims, the third chapter mainly discusses the possibility of preemption of the tort debt. The fourth chapter is to analyze the rationality of giving priority to paying off tax claims. The above chapters all try to maintain the dual perspective of private law (bankruptcy law) and public law (economic law) and adhere to the value orientation of social standard so as not to be biased in the game of legal interests.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.92

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