我国破产分配的顺位设计

破产分配中的顺位设计关系着具体债权人的债权实现的可能和程度。破产分配中顺位法定原则是法律的必然选择 ,它保证了破产制度中公平受偿权的实现。然而 ,我国法律规定的顺位 ,使一般破产债权人失去了参加破产程序的兴趣 ,影响了破产法功能的发挥。通过对现行顺位设计的完善 ,保证有担保债权的优先地位 ,限制职工工资和劳保费用的优先受偿 ,取消税收的优先权 ,规定特殊情况下债权及劣后债权的处理 ,是顺应市场经济对破产法要求的选择

On the Project of Sequence Relating to Bankruptcy Distribution

The project of sequence in bankruptcy distribution is related to possibility and degree that the specific creditor can achieve property. It is inevitable that the sequence rules by law in bankruptcy distribution are defined.The rules ensure the realization of equal rights in bankruptcy system.However,Normal creditors have no interest in taking part in the bankruptcy proceedings due to the project of sequence,which has affected the function of bankruptcy law.Thus,perfecting the project of sequence, ensuring the priority of secured credit, limiting the priority of wages and similar expense,canceling the priority of tax, ruling special and inferior credit are the requirement of bankruptcy law in accordance with the market economy.