社会保险债权破产清偿顺序的重构  

Reconstruction of the Order of Payment in Bankruptcy of Social Insurance Claims

作　　者：范围[1] Fan Wei

机构地区：[1]首都经济贸易大学劳动经济学院

出　　处：《法学》2022年第9期164-177,共14页Law Science

基　　金：国家社科基金重大项目“我国社会法的概念、原则、理论与实践”(18ZDA140);北京市社科基金重点项目“从‘政府管制’到‘社会共治':劳动争议调解社会参与机制研究”(19FXA001)的阶段性成果。

摘　　要：在企业破产程序中,如何保障职工权益实质影响着整个破产案件的进程,社会保险债权在职工债权中具有特殊性,其破产清偿的理论依据和制度设置未能引起学界和立法的重视。理论上,国家因对公民的保护照顾义务,负有社保费征缴和待遇给付的义务或职责;制度上,受“单位保障”历史的影响,我国社会保险并未完全实现社会化,《企业破产法》第113条将部分社保之债作为单位债务纳入破产清偿,并将其主要部分置于与工资债权相同的清偿顺序。基于此,应该综合考量影响破产清偿顺序安排的多重因素,《企业破产法》关于社会保险债权破产清偿顺序的完善可选择长久和权宜两种路径进行设计:前者通过完善配套制度,减少甚至取消社会保险债权参与破产清偿;后者在维持现行破产清偿的基本制度框架下,根据债权涉及权利的位阶及紧迫性差异,区别劳动者和社保基金债权类清偿。In the enterprise bankruptcy procedure,how to protect the rights and interests of employees essentially affects the bankruptcy process.Social insurance claims,which have not attracted attention of academia and legislation,are different with employee creditor's rights.Theoretically,the state has the obligation to collect social insurance premiums and pay benefits because of its obligation to protect and care for citizens;Institutionally,under the influence of“unit security”history,China's social insurance has not fully realized socialization.Article 113 of the Enterprise Bankruptcy Law includes part of the social security claims as employers debt into bankruptcy liquidation,and puts its main part in the same liquidation order as employee claims.We should comprehensively consider the multiple factors affecting the arrangement of bankruptcy liquidation order.The improvement of the bankruptcy liquidation order of social insurance claims in the Enterprise Bankruptcy Law can be designed in two ways:the former is to take social insurance claims out of bankruptcy liquidation by improving the whole supporting system;The latter is to put social insurance claims of employee and social security fund at different liquidation orders according to the urgency of the rights involved in the creditor's rights under the current system.

关 键 词：社会保险债权 破产清偿顺序 生存权保障 社会化 破产清偿路径 

分 类 号：D922.291.92[政治法律—经济法学]