论破产财产分配顺序

发布时间：2018-06-15 23:46

本文选题：破产制度 + 破产财产　；参考：《中国政法大学》2010年硕士论文

【摘要】： 有入市就有退市,有成功的企业,也就有失败的企业。市场经济背景下,企业破产是很正常的事情。而当进入企业破产程序,其财产分配顺序往往是各方当事人所最为关系。因此,破产财产分配顺序在整个破产制度中占有十分重要的地位,其往往涉及债权人和债务人、债务人内部、以及其他更广泛的社会群体,分配顺序的合理关系到社会的稳定、关系到各方面利益的均衡。一种科学合理的破产财产分配顺序应当既保护债权人的利益,同时兼顾债务人的合法利益和其他社会利益,保证市场经济退出机制的效率和公平。故从完善市场经济退出机制的角度出发,本文笔者将关注焦点置于破产财产的分配顺序。本文主要从以下几个方面展开对破产财产制度的探讨: 首先从理论层面上探讨了破产、破产财产范围、破产财产分配的基本原则、破产财产分配顺序的基础性问题,并以比较法的视野借鉴分析了日本、美国、我国国情及破产法基本理念对破产财产分配顺序的影响,说明破产财产分配应遵循顺位法定、平等清偿、偏颇性清偿原则;为之后论证当前中国破产财产分配顺序的问题及完善破产财产分配顺序的思路作理论性铺垫。其次,从当前中国破产财产分配顺序的立法现状及存在问题分析着手,提出当前破产财产的分配顺序存在忽视人身债权、环境污染等债权的特殊性、职工劳动债权与担保债权的分配平衡设计上缺乏价值选择模式,欠缺配套规定,带有浓厚的政策色彩,且设计上过于笼统等诸多问题,并结合实务部门典型案例及笔者亲身实务体会予以分析,为之后的立法构想作前置性阐述。最后,根据前文的理论铺垫及提出的问题,笔者提出破产财产分配顺序的立法构想,并对其立法理念及路径选择加以论述,提出破产财产分配顺序应以按顺序、按比例清偿的原则予以完善,其顺序清偿应考虑担保债权优先,特定范围内人身、环境污染侵权债权实务参考公司法人格否认法理处理,与破产企业有关联关系或特殊关系的企业、公司、个人债权及破产企业投资人、控制人债权参考美国“深石原则”次于一般债权受偿,同时破产财产分配顺序改革应与其他配套改革相结合,市场经济运行中的社会保障等诸多问题并不应在破产法范畴中解决的本文主旨。
[Abstract]:In the context of market economy, the bankruptcy of enterprises is a very normal thing. The order of distribution of property is often the most important of all parties. Therefore, the order of distribution of bankruptcy property occupies a very important position in the whole bankruptcy system, It often involves creditors and debtors, debtors, and other more extensive social groups. The distribution order is reasonably related to social stability and the balance of interests in all aspects. A scientific and reasonable distribution order of bankruptcy property should protect the interests of creditors and also take into account the legitimate interests of debtors and other societies. It will ensure the efficiency and fairness of the exit mechanism of the market economy. Therefore, from the angle of perfecting the exit mechanism of the market economy, the author will focus on the distribution order of the bankruptcy property.
This article mainly discusses the bankruptcy property system from the following aspects.
First, the basic principles of bankruptcy, bankruptcy property, the distribution of bankruptcy property, the basic problem of the distribution order of bankruptcy property are discussed, and the influence of Japan, the United States, the national conditions of our country and the basic concept of bankruptcy law on the distribution order of bankruptcy property is analyzed in the view of comparative law, and the distribution of bankruptcy property should be followed. The principle of statutory, equal payment and biased compensation is the theoretical basis for the later demonstration of the issue of the distribution order of the current bankruptcy property in China and the idea of improving the order of distribution of the bankruptcy property.
Secondly, from the current situation of the current Chinese bankruptcy property distribution order and the analysis of the existing problems, it is proposed that the distribution order of the current bankruptcy property has the particularity of neglecting personal claims, environmental pollution and other claims, and the lack of value selection mode on the balance design of workers' labor claims and secured claims. The thick policy color, and the design are too general and many other problems, and combined with the typical cases of practical departments and the author's personal experience to be analyzed, for the following legislative ideas to make a prepositional exposition.
Finally, according to the theoretical paving and the questions raised in the previous article, the author puts forward the legislative idea of the order of the distribution of the bankruptcy property, and discusses its legislative idea and path selection, and puts forward that the order of the distribution of the bankruptcy property should be perfected in accordance with the principle of proportionate payment, and the priority of the secured claim and the specific scope of the insider should be taken into consideration. The practice of tort creditor's right of environmental pollution refer to the company legal person of the company denies legal treatment, the enterprise, company, individual creditor's right and bankrupt enterprise investor who have relation or special relationship with the bankrupt enterprise, the creditor's right of the controller refer to the "deep stone principle" in the United States to the general claim, while the reform of the distribution order of the bankruptcy property should be matched with the other The combination of reform and social security in the operation of market economy should not be resolved in the context of bankruptcy law.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.92

【引证文献】