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破产清算是我国破产法规定的与重整、和解并列的三大破产程序之一,其最终目的是分配破产财产而分配顺序是决定企业破产财产最终归属的准则,尤其在破产财产不能清偿所有债权的情况下。现行破产法规定在破产财产清偿破产费用、共益债务及有担保债权后,按照劳动债权、税款、普通债权的顺序有比例进行清偿。然而,实践中却无法有效保护被侵权的普通债权人,因此有必要对这一顺序合理性进行探究。
Bankruptcy liquidation is one of the three major bankruptcy proceedings laid down by the Bankruptcy Law in our country. The ultimate goal is to distribute the bankruptcy property and the order of distribution is the criterion that determines the ultimate ownership of the bankruptcy property, especially when the bankruptcy property can not pay off all the claims in the case of. The existing bankruptcy law stipulates that after the bankruptcy property settles bankruptcy expenses, common-use debts and secured claims, it is discharged in proportion to the order of labor claims, taxes and ordinary claims. However, in practice, it is impossible to effectively protect ordinary creditors who have been infringed. Therefore, it is necessary to explore this order rationality.