本文選題：破產(chǎn) + 清償順序　； 參考：《復(fù)旦大學(xué)》2012年碩士論文

【摘要】：破產(chǎn)法律制度的重要功能即是對企業(yè)破產(chǎn)后的破產(chǎn)財(cái)產(chǎn)進(jìn)行公平合理地分配,而破產(chǎn)法中的破產(chǎn)債權(quán)清償順位的設(shè)定則是國家通過法律手段對破產(chǎn)所涉的各種利益進(jìn)行平衡的最直接的方式之一。以“三鹿問題奶粉”事件為引,本文試圖從破產(chǎn)價(jià)值取向的角度,結(jié)合域外立法實(shí)踐,對我國的破產(chǎn)債權(quán)清償順中所涉及的各種債權(quán)及所代表的利益進(jìn)行分析,進(jìn)而對我國破產(chǎn)債權(quán)清償順序中不合理之處提出完善建議。具體的結(jié)構(gòu)包括： 首先、按照破產(chǎn)法發(fā)展的時(shí)間順序,對破產(chǎn)法在不同時(shí)期的立法價(jià)值取向進(jìn)行了研究,概括地說破產(chǎn)法的價(jià)值取向經(jīng)歷了從單純地強(qiáng)調(diào)對債權(quán)人的保護(hù),到兼顧債務(wù)人的權(quán)益,再到多種利益兼顧的發(fā)展歷程。而當(dāng)今的破產(chǎn)法更是具有限制擔(dān)保債權(quán)的實(shí)現(xiàn)、注重弱勢全體的保護(hù)、弱化稅收等公法上的債權(quán)的新變化趨勢。 其次、對我國的破產(chǎn)法律制度從富有計(jì)劃經(jīng)濟(jì)色彩注重對社會(huì)利益保護(hù)的立法取向,向以市場經(jīng)濟(jì)為基礎(chǔ),注重多元化利益的保護(hù)和協(xié)調(diào)的立法取向的變化進(jìn)行分析研究。此外對現(xiàn)行破產(chǎn)法中的有關(guān)破產(chǎn)債權(quán)清償順位的規(guī)定作了總結(jié)。 再次、進(jìn)行了破產(chǎn)債權(quán)清償順位中所涉及的有關(guān)具體要素的優(yōu)先性研究。人身侵權(quán)之債因涉及對受害人健康權(quán)和生命權(quán)的保護(hù)因而應(yīng)當(dāng)具有優(yōu)先清償性,大規(guī)模侵權(quán)債權(quán)又因涉及社會(huì)整體的利益故而也應(yīng)當(dāng)具有優(yōu)先清償?shù)男Я�。對勞�?dòng)債權(quán)的優(yōu)先性則是基于對弱勢群體和對勞動(dòng)者及其家庭生存權(quán)的保護(hù),但又因勞動(dòng)債權(quán)的保障應(yīng)屬于社會(huì)保障體系的范疇,故而不能全部依賴于破產(chǎn)法的保護(hù)�；诠ǘa(chǎn)生的稅收債權(quán)是國家財(cái)政的重要來源,因具有公益性而享有優(yōu)先受償?shù)牡匚?但是考慮到破產(chǎn)債權(quán)清償中稅收債權(quán)對國家財(cái)政的影響有限、國家保障稅收手段的多樣等方面的考慮,稅收的優(yōu)先清償效力存在被淡化的趨勢。擔(dān)保債權(quán)基于物權(quán)優(yōu)先性以及對交易效率的促進(jìn)而在傳統(tǒng)的商法制度中享有優(yōu)先地位,但是隨著對社會(huì)利益保護(hù)的重視,存在對擔(dān)保債權(quán)的優(yōu)先性進(jìn)行限制的趨勢。 最后,基于對破產(chǎn)債權(quán)清償順序中各具體要素的分析,以及對各種利益的平衡的考量,對我國破產(chǎn)債權(quán)清償順序設(shè)置的建議：即賦予人身侵權(quán)債權(quán)、大規(guī)模侵權(quán)債權(quán)和特定時(shí)間范圍內(nèi)的勞動(dòng)債權(quán)第一順位的優(yōu)先清償效力；將擔(dān)保債權(quán)設(shè)定為第二位的優(yōu)先清債權(quán),將特定時(shí)間范圍外的勞動(dòng)債權(quán)、稅收債權(quán)、財(cái)產(chǎn)侵權(quán)債權(quán)納入普通債權(quán)的范疇,位于第三位的清償順位。
[Abstract]:The important function of the bankruptcy legal system is to distribute the bankruptcy property after the bankruptcy of an enterprise fairly and reasonably. The establishment of bankruptcy creditor's right in bankruptcy law is one of the most direct ways for the country to balance all kinds of interests involved in bankruptcy by legal means. Based on the "Sanlu issue milk powder" incident, this paper attempts to analyze the various claims and the interests represented in the liquidation of bankruptcy claims in our country from the perspective of bankruptcy value orientation and the practice of legislation abroad. Furthermore, some suggestions are put forward to improve the order of liquidation of bankruptcy creditor's rights in China. Specific structures include: First of all, according to the time sequence of the development of the bankruptcy law, the author studies the legislative value orientation of the bankruptcy law in different periods, and generally says that the value orientation of the bankruptcy law has experienced from simply emphasizing the protection of creditors to taking into account the rights and interests of the debtor. Then to a variety of interests to take into account the development process. Today's bankruptcy law has the new trend of restricting the realization of secured creditor's rights, paying attention to the protection of all vulnerable groups, weakening public law creditor's rights, etc. Secondly, the author analyzes and studies the change of the legal system of bankruptcy in our country from the legislative orientation of rich planned economy to the protection of social interests, to the protection of diversified interests and the coordinated legislative orientation based on the market economy. In addition, it summarizes the order of bankruptcy creditor's rights in the current bankruptcy law. Thirdly, the priority of the specific elements involved in the liquidation of bankruptcy creditor's rights is studied. The debt of personal tort is related to the protection of the right to health and the right to life of the victim, so it should be given priority to pay off, and the creditor's right of large-scale infringement should also have the effect of preferential payment because of the interests of the whole society. The priority of labor claims is based on the protection of vulnerable groups and workers and their families, but the protection of labor claims should belong to the scope of social security system, so it can not all rely on the protection of bankruptcy law. Tax claims arising from public law are an important source of national finance and enjoy the status of preferential repayment because of their public welfare. However, considering the limited impact of tax claims on national finance in the liquidation of bankruptcy claims, Considering the variety of tax means, the preferential effect of tax payment has a tendency to be desalinated. The secured creditor's rights enjoy priority status in the traditional commercial law system based on the priority of real right and the promotion of transaction efficiency, but with the attention to the protection of social interests, there is a tendency to restrict the priority of secured creditor's rights. Finally, based on the analysis of the specific elements in the liquidation order of bankruptcy creditor's rights, as well as the consideration of the balance of various interests, the author suggests that the order of liquidation of bankruptcy creditor's rights in China should be set up: that is, to give personal tort creditor's rights. The effect of giving priority to the repayment of the first order of the labor claims in a large scale and within a specific time limit; setting the secured claim as the second priority to clear the creditor's rights, and making the labor claims outside the specified time range and the tax claims, Property tort claims into the category of ordinary claims, located in the third order of satisfaction.
【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：D922.291.92

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 薛葉;企業(yè)破產(chǎn)中的稅收法律問題研究[D];華東政法大學(xué);2013年

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本文編號：1859517