维护和保障破产企业职工的合法权益,是2006年8月27日通过的《中华人民共和国企业破产法》(以下简称《破产法》)的一项重要指导思想。该法在吸收全国总工会、劳动和社会保障部等单位的意见上,不仅在总则第6条规定了该基本原则,还在细则中将其细化,规定了劳动债权作为第一顺序债权,无需申报即可生效以及债权人会议 Maintaining and safeguarding the legitimate rights and interests of employees in bankrupt enterprises is an important guiding ideology of the “Enterprise Bankruptcy Law of the People’s Republic of China” (hereinafter referred to as “Bankruptcy Law”) adopted on August 27, 2006. The Law, in absorbing the opinions of the All-China Federation of Trade Unions, the Ministry of Labor and Social Security and other units, not only stipulated the basic principle in Article 6 of the General Provisions but also elaborated it in the Detailed Rules, stipulating that labor claims be the first-order claims, No declaration required to take effect as well as creditors’ meetings