论破产优先权  

On Bankruptcy Priority

作　　者：李雪田[1] 

机构地区：[1]吉林省高级人民法院,吉林长春130012

出　　处：《当代法学》2008年第5期123-127,共5页Contemporary Law Review

摘　　要：破产优先权有其存在的现实基础和立法价值,各国破产立法均予以规定。在我国破产法上,要解决好破产优先权与担保物权的立法协调,把当前最需要保护的工资债权限制性地上升到有担保物权之前受偿。要依法保护优先权并进行合理的限制,建议将人身伤害债权上升到优先权的地位,同时应取消税收优先权。Bankruptcy priority is accepted by most countries for its realistic basis and legislative val- ue. In bankruptcy law, bankruptcy priority and real rights for security should be well coordinated; the obligation for salary should be enacted as a bankruptcy priority with limitations. Bankruptcy priority should be well protected and reasonably limited in legislation. According to legislative requirements and provisions, bankruptcy priority should be re-organized. It is suggested to include personal injury and exclude taxation in the category of bankruptcy priority.

关 键 词：破产优先权 立法基础 立法难题 立法设计 

分 类 号：D922.291.92[政治法律—经济法学]