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破产有效债权的审核是破产清算程序中的一个重要工作环节,其中的优先受偿权审核更是关乎所有债权人利益的重点工作。笔者拟通过案例分析的方式,就破产清算中的优先受偿权认定问题进行阐述,希望能为相关理论及实践研究提供帮助。
The review of bankruptcy effective claims is an important part of the process of bankruptcy liquidation. The review of the priority claims is also the key work concerning the interests of all creditors. The author intends to explain the problem of priority claim in bankruptcy and liquidation by way of case analysis, hoping to provide help for the related theory and practice research.