破产法论文：对我国企业破产清偿制度的经济法思考..docVIP

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 seriously. 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 social 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 bankruptcy law society standard抯 value orientation as a starting point, Analysis the bankruptcy pays off the sysetem 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 law抯 value orientation, 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