论破产劳动债权的优先行使及限制.docxVIP

摘要摘要在企业破产清算中应优先分配的因破产宣告前的劳动关系而发生的债权，我们称之为劳动债权，劳动债权是事关劳动者能否生存的权利，其内容主要包括：劳动者的工资和工资性待遇、因企业破产解除劳动合同依法应支付给劳动者的经济补偿金、企业欠缴的社会保险费用等。劳动债权作为一项权利，直接关系到劳动者在社会生活中的最起码的生存需要，体现了其社会性的属性，既是契约自由的表现，也是国家干预的结果，在破产清算中容易受到有担保的债权的排斥，而劳动债权的本质是要求国家对弱者进行保护和帮助。因此，就需要国家在平衡债权人、债务人以及其他利益主体之间利益关系的基础上，兼顾公平和利益，并将其上升到立法高度，在立法中完整地体现出来，明确劳动债权的为法定性，从而使企业破产清算具有实际可操作性，避免盲目。2006 年 8 月 27 日，全国人大通过了《中华人民共和国企业破产法》，《破产法》作为企业退出市场的重要法律规则,在我国社会主义市场经济法律体系中占有举足轻重的地位，是企业退出市场领域的最后保障。当企业破产时，怎样实现在债务人对全体债权人的公平清偿，劳动债权人怎样实现自己的合法利益，法律怎样体现公平，达到平衡。这些问题都是实际中切实存在而又亟待解决的问题。本文从分析现行破产法出发，阐述了破产企业劳动债权保护的必要性、合理性、优先性和限制性，在这基础上，提出了现行破产法在法律实施过程中存在的一些实践难题和问题，提出了几点浅显的完善建议。关键词：企业破产劳动债权优先权权利限制II万方数据AbstractABSTRACTPriority should be assigned in the bankruptcy enterprise arising from thedeclaration of bankruptcy of the labor relations of the creditors rights, which we callthe labour rights, labour rights is a matter of whether workers the right to life, itscontent mainly includes: salary, wage and salary workers by Enterprise BankruptcyRescission of the labor contract law shall pay the social insurance the cost ofeconomic compensation, workers of enterprises in arrears. Labor creditors rights as aright, directly related to the workers in the social life the most basic survival needs,reflects the social attribute, is the freedom of contract performance, is also the nationalintervention results, vulnerable to the secured claim in bankruptcy liquidation inrejection, and the essence of labor claims is the requirement of state protection andhelp for the weak. Therefore, it needs to balance the creditors, the debtor countriesand other stakeholders on the basis of interest, fairness and benefit, and its rise to theheight of legislation, reflected fully in the legislation, clear the labor claims for legal,so as to make the enterprise bankruptcy liquidation is operational, avoid blind.In August 27, 2006, the National Peoples Congress passed the enterprisebankruptcy law of the peoples Republic of China, an important legal insolvencylaw as the busin