破产优先权的公共政策基础

本文试图借用“公共政策”一词来探讨哪些债权可以在破产清算程序中获得优先的地位及其政策依据。学理上 ,破产程序除了将债权的个别实现程序转化为总括执行程序之外 ,原则上不应改变破产程序开始前后各种实体权利既定的优劣地位。然而 ,破产法之外的其他实体法并没有也不可能穷尽对各种实体权利的优劣 ,有些实体权利的特殊救济也只有在破产事件发生之时方才凸现出来 ,需要破产法规范在一般实体法之外创设一些法定的优先权。本文结合我国破产法实施的社会情势和环境 ,就我国破产分配程序中工资债权、社会保险费、国家税收、侵权行为债权取得优先权地位的政策基础 (政策诉求 )进行了初步的分析。

On the public policy foundation of Bankruptcy Priority

in the light of the terms of "the public policy" , the author manages to approach that the creditor's right, which has the preference in the liquidation procedure and what the preference bases on, compared to the common creditor's rights that have no guarantees. Theoretically the bankrupt procedure in principle should not alter any substantive right's positions around the beginning of the procedure, except converting the individual action into collection.However, on one hand, non-bankruptcy laws cannot arrange all the substantive rights in positions' order. On the other hand, the special remedy of some substantive rights rises only when the bankruptcy happens. Therefore some legal preferential rights should be arranged in the bankrupt law. Considering the circumstances under which the bankruptcy law put into effect, the author makes a tentative analysis of the policy bases of the preference of some creditor's rights.