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公司破产清算的顺序
释义
破产清偿顺序,是指法律规定的对不同性质破产债权在分配时的先后次序。中国企业破产法(试行)第37条规定的破产清偿顺序为:(1)破产企业所欠职工工资和劳动保险费用;(2)破产企业所欠税款;(3)破产债权。破产财产依清偿顺序逐一分配,前一顺序债权全部清偿之前,后面顺序的债权不予分配。破产财产不足清偿同一顺序债权的,按照比例分配。破产财产应当按一定的顺序和比例,公平地分配给债权人。破产财产的分配,是破产清算的最后阶段。
法律依据
企业破产法(试行)第三十七条
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更新时间:2025/11/15 2:30:14