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企业破产中职工劳动债权的保护涉及众多主体的利益关系调整问题。将职工工资放在破产费用和共益债务前或放在其中进行清偿的立法思路并不具有合理性。将劳动债权无条件地全部放在担保债权之前清偿,亦将严重破坏担保制度建立起来的信用机制、损害市场秩序。可行的做法是,从担保物变卖价款中拿出一定比例对职工劳动债权进行清偿,或者考虑对职工劳动债权的范围设定种类或时限予以优先清偿;若仍不能得到足额清偿时,则由政府设置保障基金等其他方式来解决。
The protection of employee’s labor claims in bankruptcy involves the adjustment of the interest relations of many subjects. It is not reasonable to put the salary of workers and staff in front of or on bankruptcy expenses and common-use debts. The unconditional payment of labor claims to the debts before the guarantee claims will also seriously undermine the credit mechanism set up by the guarantee system and undermine the market order. Feasible approach is to take a certain percentage from the sale price of collateral to pay off workers ’labor claims, or consider setting the scope of workers’ labor claims or the time limit to give priority to liquidation; if they still can not get full repayment from Government set up security funds and other ways to solve.