【作者】 李怡；

【导师】 潘鹰；

【作者基本信息】 西南财经大学 ， 法律（非法学）， 2019， 硕士

【副题名】以日本法律制度为参照

【摘要】 我国破产法中规定了担保物权的优先受偿权,现行民事诉讼法第十五章规定了实现担保物权的特别程序。实践中企业破产时,其绝大部分财产或者全部财产上均会附着各种各样的物权担保,导致债务人几乎没有自由财产可供分配,这就必然会出现担保财产的变价款是否可用于清偿破产费用及共益债务的问题。我国现行破产法并未明确肯定担保财产可清偿破产费用和共益债务,实务操作中也做法各异,本文正是以此问题为切入点,以肯定性做法为基本观点,分析破产程序中担保财产承担破产费用、共益债务的正当性与必要性,并尝试探索对应的操作办法和路径。本文由导论、正文、结语三大部分构成,其中正文共分为三个章节,具体内容如下:第一章节主要介绍了我国破产程序中担保财产清偿破产费用和共益债务的现状,包括立法现状和裁判现状,并以此为基础分析了我国破产程序中担保债权实现与破产费用、共益债务清偿方面的问题,比如担保财产可否用于清偿破产费用和共益债务,相关法律条文及司法解释难以明确和适用,甚至可得出反对解释,另实践中对此也是莫衷一是、作法有异。该章节为后文的制度介绍与问题解决奠定了现实基础。第二章节主要介绍了日本破产程序中对担保债权实现、破产费用和共益债务的清偿问题之处理。其中重点介绍了“担保权消灭请求制度”,该制度可使担保债权实现、破产程序推进之问题冰解的破,对我国破产程序中处理担保债权实现与破产程序推进之问题大有裨益。第三章节主要介绍了两部分内容:第一是破产程序中担保财产清偿破产费用和共益债务的正当性与必要性分析;第二是尝试探索破产程序中担保财产清偿破产费用和共益债务的方法路径,主要为基于费用性质分类确立担保财产负担破产费用和共益债务的程度,借鉴日本做法调和担保债权实现与破产程序推进之矛盾,解决债务人“无产可破”时的费用支付与程序困境问题。最后为结语,系对全文之总结。更多还原

【Abstract】 The fifteenth chapter of the current Civil Procedure Law of China provides special procedures for the realization of security interests,and the bankruptcy law also stipulates that security interests can be preferentially compensated.However,at the same time,the bankruptcy law also clarified that the application procedure for the bankruptcy of the debtor should be suspended.In practice,when an enterprise goes to the bankruptcy,most of its property or all property will be attached with various property rights guarantees,resulting in the debtor having almost no free property to distribute,which will inevitably arise whether the change of the secured property can be used to settle bankruptcy costs and common debt obligations.China’s current bankruptcy law does not explicitly affirm that the guaranteed property can pay off the bankruptcy expenses and the common debt,and there is no uniform standard in the practice.Although the affirmative practice is more common,the justification of the affirmative practice is not entirely doubtful.This paper analyzes the rationality and necessity of liquidating bankruptcy expenses and common interest debts of secured property in bankruptcy proceedings on the basis of affirmative measures and tries to explore the concrete operation methods and paths.This paper consists of three parts: introduction,text and conclusion.The text is divided into three chapters,the specific contents are as follows:The first chapter mainly introduces the status quo of the bankruptcy expenses and the common debts of the guarantee property in China’s bankruptcy procedures,including the status quo of the legislation and the status quo of the referee and based on this,it analyzes the realization of the secured creditor’s rights and the bankruptcy expenses and the common debt settlement in China’s bankruptcy procedures.The main problems are mainly on whether the guarantee property can be used to pay off the bankruptcy expenses and the common debts.The relevant legal provisions and judicial interpretations are difficult to be clear and applicable,and even can be opposed to interpretation.In practice,this is also inconsistent and different.This chapter lays a realistic foundation for the introduction of the system and problem solving.The second chapter mainly introduces the handling of the guarantee debt realization,bankruptcy expenses and the settlement of the common debt in the Japanese bankruptcy proceedings.It focuses on the "guarantee right-guarantee request system",which can make the problem of the realization of the secured creditor’s rights and the advancement of the bankruptcy process freeze,which is of great benefit to the problem of the realization of the secured creditor’s rights and the advancement of the bankruptcy procedure in China’s bankruptcy procedures.The third chapter mainly introduces two parts: the first is the analysis of the legitimacy and necessity of the guarantee property settlement bankruptcy expenses and the common debts in the bankruptcy procedure;the second is to try to explore the bankruptcy expenses and the common debts of the guarantee property in the bankruptcy proceedings.The method path mainly establishes the degree of bankruptcy expenses and common debts of the secured property burden based on the classification of the nature of the expenses.It draws on the Japanese practice to reconcile the contradiction between the realization of the secured claims and the advancement of the bankruptcy procedures,and solves the problem of the fee payment and procedural dilemma when the debtor “has no production and can be broken”.Finally,the conclusion is the summary of the full text.更多还原