论在破产清偿顺位中设置刑事退赔优先权的必要性及其路径  

The Necessity and Path of Establishing Priority for Criminal Compensation in the Priority of Claims in Bankruptcy Liquidation

作　　者：韩金壁 Han Jinbi(Bankruptcy Law and Enterprise Protection Research Center,Chengdu University of Technology,Chengdu 610059)

机构地区：[1]成都理工大学破产法与企业保护研究中心,成都610059

出　　处：《西部学刊》2023年第22期73-78,共6页Journal of Western

摘　　要：现阶段,涉刑财产执行工作对刑事退赔的定位与《破产法》设置的权利清偿顺位产生了一定的冲突。为了维护《破产法》公平清偿的核心价值、避免法院偏向性适用刑事优先原则导致减损破产债权人合法权益的行为出现,以分散性立法的方式设置刑事退赔优先权利规则是必要的。尝试论证刑事退赔优先权设置的必要性,并依照一定的标准对该权利的具体清偿顺位进行了界定,指出了刑事退赔优先权应当先于社会保险债权、税收债权而劣后于职工类债权受偿;若不考虑社会保险类债权及税收债权的顺位影响,则刑事退赔优先权应当与普通债权并列,一并受偿。Currently,the positioning of criminal compensation in the execution of criminal property is in conflict with the priority of claims in the Banknuptcy Law.In order to uphold the core value of fair liquidation under the Bankruptcy Law,and to avoid biased applica-tion of the criminal priority principle by the courts leading to actions that undermine the legitimate rights and interests of creditors,it is nec-essary to establish rules for the priority of criminal compensation in a decentralized legislative manner.This paper attempts to demonstrate the necessity of sting the priority for criminal compensation and defines its specific priority of claims in liquidation.This paper points out that the priority of criminal compensation should be prior to social insurance elaims and tax claims but subordinate to claims of employees.If the impact of the prionity of social insurance claims and tax claims is not considered,then the priority of criminal compensation should be on a par with ordinary claims and be compensated together.

关 键 词：破产程序 刑事退赔 优先权 清偿顺位 

分 类 号：D922.291.92[政治法律—经济法学]