[法律资料]破产法论文：对我国企业破产清偿制度的经济法思考

1、 破产法论文：对我国企业破产清偿制度的经济法思考【中文摘要】随着社会主义市场经济体制的逐步确立和国有企业改革的深化,旧企业破产法已经严重不适合新形势下我国经济发展的需要。在这种背景下,我国于2007年6月1日起开始实施新的企业破产法。新破产法作为传统商法的一部分,其私法的本质属性是不可否认的。但是,破产法又以维护经济秩序和社会稳定为目标,这与经济法的某些价值取向有所重合。因此从总体上来看,与旧破产法相比新破产法最大的特点就是其经济法价值取向更加明显。本文从新企业破产法以社会利益为本位出发,通过重点分析新破产法中破产清偿制度,以图从经济法价值取向的宏观视角对新破产法中部分有争议问题进行深层次的解

2、构,提出疑问与建议。撰写此文期望能更好地理解新破产法的精髓,更期望能抛砖引玉,为新破产法的落实和改进贡献绵薄之力。本文的结构除去引言和结语部分,共分四章：第一章对破产法的演变历程的进行初步分析,并与经济法的价值取向进行比较,得出破产立法与经济法在价值取向上的趋同之势,为后文进一步研究破产法之清偿制度以及其所体现出的经济法意义做理论铺垫。第二、三、四章按照具体问题具体分析的方法分别对新破产法清偿制度中备受争议的几大热点问题进行评析,提出解决问题的思路。具体而言,第二章重点讨论劳动债权与担保债权在清偿顺位中孰优孰劣的问题；第三章主要探讨侵权之债优先受偿的可能性；第四章则是分析赋予税收债权优先清偿地

3、位的合理性。以上各章的阐述都尽量保持私法(破产法)与公法(经济法)的双重视角并坚持社会本位的价值取向,以免在各项法益的博弈中有失偏颇。【英文摘要】with the gradual establishment of the socialist market economic system and the deepen of state-owned enterprise reform, old bankruptcy law has not already suit the need of our economic development under the new situation seriou

4、sly. in this situation, our country starts to implement “enterprise bankruptcy law” newly in june 1,2007. the new bankruptcy law is a part of traditional commercial law, it is undeniable of its essential attribute of the civil law. but the bankruptcy law take maintain the economic order and the soci

5、al stability as a goal, it has the superposition with the economic law certain value orientation. so new “bankruptcy law” compare with old “bankruptcy law”, in a sense, the most major characteristic is that it has more obvious value orientation of economic law.this article take the new enterprise ba

6、nkruptcy law society standards value orientation as a starting point, analysis the bankruptcy pays off the system in the new bankruptcy law with an emphasis. in order to carry part disputed question of new bankruptcy law on construction from the macroscopic angle of view of the economic laws value o

7、rientation, raises the question and the suggestion, expect i can understand the essence of new bankruptcy law well. and hope that my crude remarks may draw forth by abler people, finally can makes the contribution for the realization and the improvement of new bankruptcy law.except the introduction

8、part, the full text is divided four chapters. the first chapter carries on the preliminary analysis to the bankruptcy law evolution course, and carries on the comparison with value orientation of the economic law. the conclusion is that bankrupt legislation is similar with the economic law in the va

9、lue orientation. in order to make the theory upholstery to do further study of the pay off in the bankruptcy law and its significance of economic law. second, third, fourth chapters carry the evaluation on some several disputed hot spot of the new bankruptcy law pay off the system according to the c

10、oncrete question concrete study mentality. specifically speaking, the second chapter discussed which is better between work creditors rights and the guarantee creditors rights in the pay off sequence. the third chapter made a discussion of the possibility that if the debt of the right should first r

11、eceived recompense. the fourth chapter analysis the rationality of the status which first pay off of the tax revenue creditors rights. above each chapter of elaboration as far as possible maintains the dual angles of view between the civil law (bankruptcy law) and the public law (economic rules and

12、regulations) and insist the value orientation of the social standard. in order to avoid biased in each law profit gambling.【关键词】破产法 清偿制度 经济法 价值取向【英文关键词】bankruptcy law pay off system economic law value orientation【目录】对我国企业破产清偿制度的经济法思考摘要3-4abstract4-5引言7-8一、破产立法的经济法价值取向8-12(一) 破产法与经济法的联系8-10(二) 我国新破产法的立法价值取向10-11(三) 我国新破产法清偿制度的价值取向选择11-12二、担保债权与劳动债权的优先性选择12-19(一) 担保债权与劳动债权的优先性比较12-14(二) 担保债权优先于劳动债权的思考14-191. 担保债权制度是我国市场经济的信用基础14-152. 担保债权制度是国际市场的通行证15-163. 劳动债权的绝对优先隐含经济风险16-174. 劳动债权保护另有途