分析《防污条例》关于国际条约直接适用以及强制清污费用优先受偿规定。从一般法律法规的合法性和合理性价值判断入手,以法的位阶关系为依据,立足于利益平衡理念,论述该规定的合法性和合理性,并提出建立专项清污费用账户的建议,以根本解决强制清污费用问题。 Analysis of the provisions of the “Anti-Pollution Ordinance” on the direct application of international treaties and the priority to pay the compulsory clean-up costs. From the perspective of the legality and reasonable value of general laws and regulations, based on the hierarchical relationship of law, based on the idea of ​​balance of interests, this article discusses the legitimacy and rationality of this regulation and puts forward the proposal of establishing a special account of the cost of clearing away pollution. To solve the problem of compulsory cleaning up costs.