论破产别除权之冲突、协调与限制-毕业论文.docVIP

摘  要 别除权是破产立法规定的一项十分重要的权利，其基于物权的优先性和维护 债权人利益的功用，使别除权人在特定财产上的利益在破产程序中得到优先性保 护，进而起到了在市场经济中鼓舞民商事主体追求安全交易的主动性的作用。本 文从考察别除权的概念入手，指出破产别除权是从破产人特定财产上已经存在的 担保物权之排他性与优先效力沿袭而来，从法定担保物权的角度论述了破产别除 权的性质、特征，破产别除权之优先性的确立，是民事基础权利在特别法律中的 折射和反映，抵押权、质押权、留置权是其三项重要的基本权利。别除权相互之 间、别除权与税收、劳动债权等其他优先性权利之间存在冲突，为消释冲突，一 是遵循担保制度关于确定清偿顺序的基本原则，根据各项别除权基础权利的种 类、性质以及设置方式和时间，确立各项别除权之间的清偿顺序，二要厘清税收 等各项具有优先受偿地位的特殊权利与普通无担保债权和破产别除权的关系，从 各项优先性权利的性质出发，论述了劳动债权、税收、破产费用以及共益债权与 破产别除权优先性冲突的协调和清偿顺序。别除权是担保物权在民事特别法的规 定，在保护这一权利的同时，也对这一规则做了限制性规定。别除权优先性的限 制主要表现为破产清算程序及破产和解程序中的一般限制和在破产重整程序中 的特别限制。在别除权优先性一般限制中强调别除权成立时间、申报义务、审查、 行使和实现的限制，在破产别除权优先性的特别限制中，以拯救企业为目的的破 产重整程序是从根本上对别除权优先性的否定，别除权人得按照破产重整计划安 排行使权利，以使对债务人的拯救在客观上有物质保障。 关键词：别除权 冲突 协调 限制 I Abstract Exemption right is an important right stipulated by bankruptcy law, which bases on the function of priority of real right and safeguarding the interests of creditors, which protects the interests of the obligee of exemption right on specific property in bankrupt procedures at priority, then which make the function of positively encouraging the civil and commercial subjects to pursue safety of transaction in market economy. This dissertation starts with reviewing the concept of exemption right, points out that bankruptcy exemption right shall be developed from the exclusive validity and priority effect of real rights for security already existed in specific property of bankrupt, expounds the nature and characteristics of bankruptcy exemption right from the angle of statutory real rights from security, discusses that the confirmation of priority of bankruptcy exemption right is the refraction and reflection of civil basic rights in special law, among which right to mortgage, right of pledge and right of lien are three important basic rights. The conflicts in mutual exemption rights, exemption rights and such other rights of priority as tax, labor credit are negative conflicts, firstly we shall follow the basic principles about the confirmation of payment order in security