【摘要】 我国现行破产法体系总体呈现以市场为导向的立法价值取向，缺少企业承担生态环境保护责任的特别规定，难以充分发挥破产法在风险社会中督促企业承担社会责任的功能。作为新型破产债权，环境债权在破产程序中的实现面临现行破产法与环境法价值取向各异、责任主体缺位以及权利范围不清等困境。为推进法治现代化，有必要将绿色破产法理念融入破产法规范体系，以损害担责原则为逻辑起点、利益衡平理念为价值取向及生态红线观念为约束基准，构建环境债权纳入破产法规范体系的逻辑理路。基于此，建议以企业破产法修订为契机，明确环境债权的性质定位及受偿顺位，拓宽环境损害责任主体范围，建立破产企业环境保护基金、环境责任保险等实体性保护制度，以及完善环境债权的认定标准、申报程序等程序性规则，通过环境债权规则构造推动破产法的绿色化转型，最终实现破产程序中环境债权的公平清偿。更多还原

【Abstract】 China’s current bankruptcy regime remains predominantly market-oriented and lacks specific rules requiring distressed enterprises to continue bearing ecological and environmental responsibilities so that it has difficulty responding effectively to environmental risks and protecting ecological public interests in a risk society. As a new type of claims in bankruptcy, environmental claims face three major obstacles in the procedure of claiming bankruptcy: distinction between the value orientations of bankruptcy law and environmental law, absence of liable entities after insolvency, and unclarity over the scope of rights of such claims. To promote modernization of the rule of law, it is necessary to incorporate the concept of green bankruptcy law into the normative framework of bankruptcy law, with the principle of liability for damages as logical starting point, interest balancing as the guiding value, and the ecological conservation red line as the limiting constraint, so as to construct a coherent and logical justification for incorporating environmental claims into bankruptcy proceedings. Based on this, it is advisable to take the ongoing revising of the Enterprise Bankruptcy Law as the opportunity, to clarify the legal nature and priority of environmental claims, to appropriately extend the range of liability subject of environmental damage, to establish substantive safeguards such as environmental protection funds and environmental liability insurance, and to perfect procedural rules governing the identification, estimation, and filing of environmental claims. In this way, green transformation of bankruptcy law is promoted by building rules for environmental claims, so as to ultimately achieve fair settlement of environmental claims in bankruptcy proceedings.更多还原