On Common Benefits Debt System

Common benefits debt is a new concept in China's Bankruptcy Law. There were a part of common benefits debt existed in China's bankruptcy judicial practice, but be regarded as part of the bankruptcy expenses. Not only common benefits debt system be distinguished from bankruptcy expenses in the new Bankruptcy Law, but also greatly expanded the contents of common benefits debt as well. The theory research about common benefits debt system is still quite weak, expecting further in-depth study. This thesis gives a tentatively study about the basic theory of common benefits debt system , common benefits debt system legislative practice at home and abroad, interpretation of China's common benefits debt system .Common benefits debt and bankruptcy expense occurred after the beginning of bankruptcy procedure, for the benefit of all creditors; they both enjoy superior repayment of the ordinary debt. The difference between common benefits debt and bankruptcy expense includes occurring reason, pay sequence and the definite. Common benefits debt is a collective debt that occurred in bankruptcy procedure, for the common interests of all creditors. Common benefits debt occurred because of civil action, the fact action (tort, unjust enrichment, without due management). Common benefits debt pursues the future interests of creditors. The essential basis of common benefits debt are common creditor's special status, creditors Community's common interests, maintaining the value of the estate and the pursuit of possible value-added, protecting the interests of vulnerable groups and achieving real equality and justice.There are two kinds of common benefits debt system in the world today. In the merger common benefits debt system, the author analyzed the scope, order and pay method about America's administrative expenses system and Japan's financial group creditor's rights system. In the respective common benefits debt system, the author analyzed the scope, order and pay method about German'financial group creditor's rights system and China's Taiwan region's financial group expenses and financial group debt system. Bankruptcy law is dynamic law, the formulation and revision of bankruptcy law must suite with the nation's changed social and economic situation.The author interpreted our country's common benefits debt system according China's"enterprise Bankruptcy Law", at the same time study the six parties of the 42 article of the bankruptcy law. Administrant ask carry out the contract that both sides have not finished; the debtor's property without due management; the debtor's unjust enrichment; the remuneration for labor and social insurance costs for the debtor's continuing business and related debt; the administrant or the relevant officer's tort in the execution of their duties; the debtor property's tort. When perform the contract, the three principles abide by the administrant including maximizing the estate's value, bankruptcy creditor's rights equal and benefit for the debtor's reforming.The article draw a conclusion in the last: compare with Security right labor claims, tax priority, the common benefits debt is still in the priority status.