工资债权

论劳动工资债权的优先受偿效力

On the prior validity of the labour 's wage privileges

试析破产企业职工工资债权清偿优先的理由及其制度设计

Analyses of Reasons and Institutional Design on Priority of Discharge Employee 's Salary Claim to Bankrupt Corporation

破产财产分配或案件执行过程中，歇业或破产的企业、公司经理人的工资债权能否也堪如雇工工资一样优先受偿？

In the course of property distribution and case execution of bankrupt industries and companies , should their managers ' salary be payed in advance like the workers ?

从我国国情出发，工资债权与其他一般优先权之间的受偿顺位，应当根据主体对风险的预测和承受能力的差异为标准进行安排。

As for the internal order between the wage credit and other privileges , we should arrange it according to the different ability to predict and bear the risk .

工资债权作为一种保障社会个体基本生存需要的债权，大多数国家均赋予其特定的效力，即优先于普通债权，甚至优先于担保物权受偿。

In practice , tax priority usually conflict with other priorities and guarantee real rights when we must follow the solution that tax priority should precede other priorities of public law claim on .