石家庄铁道大学学报（社会科学版）
石傢莊鐵道大學學報（社會科學版）
석가장철도대학학보（사회과학판）
Journal of Shijiazhuang Railway Institute (Social Sciences)
2015年
3期
81-86
,共6页
企业破产清算%劳动债权%有财产担保的债权%共益债权%优先权
企業破產清算%勞動債權%有財產擔保的債權%共益債權%優先權
기업파산청산%노동채권%유재산담보적채권%공익채권%우선권
bankruptcy accounting of corporation%labor creditor’s rights%guarantee claims%com-mon benefit claims%priority
企业破产清算中，劳动债权与有财产担保的债权、部分共益债权之间存在优先权冲突。立法应当基于现实需要进行修改，赋予工资债权等部分劳动债权优先于有财产担保的债权和部分共益债权分配，这符合公共秩序优先的公共政策，也符合人权保护优先的法理原则。然而，优先于有财产担保的债权以及部分共益债权的劳动债权受偿的，只能是与生存权相关的工资债权以及医疗、伤残、抚恤费用等部分劳动债权。
企業破產清算中，勞動債權與有財產擔保的債權、部分共益債權之間存在優先權遲突。立法應噹基于現實需要進行脩改，賦予工資債權等部分勞動債權優先于有財產擔保的債權和部分共益債權分配，這符閤公共秩序優先的公共政策，也符閤人權保護優先的法理原則。然而，優先于有財產擔保的債權以及部分共益債權的勞動債權受償的，隻能是與生存權相關的工資債權以及醫療、傷殘、撫卹費用等部分勞動債權。
기업파산청산중，노동채권여유재산담보적채권、부분공익채권지간존재우선권충돌。입법응당기우현실수요진행수개，부여공자채권등부분노동채권우선우유재산담보적채권화부분공익채권분배，저부합공공질서우선적공공정책，야부합인권보호우선적법리원칙。연이，우선우유재산담보적채권이급부분공익채권적노동채권수상적，지능시여생존권상관적공자채권이급의료、상잔、무휼비용등부분노동채권。
There are priority conflicts between the labor creditor’s rights and guarantee claims and some common benefit claims.The legislation should be revised according to the reality.We should confirm parts of the labor credit’s rights such as salary claims preference to guarantee claims and some common benefit claims in the procedure of bankruptcy accounting.It is according with public policy of priority principle in public order ,also according with the legal principle of priority of human rights protection.Therefore,we only confirm parts of the labor creditor’s rights preference to guarantee claims and some common benefit claims in the procedure of bankruptcy accounting,such assalary claims and hospitalization costs,disability costs and pension costs which is based on the human rights to live.
