破产法第132条对在破产程序的清偿顺位上,劳动债权相对别除权的优先受偿性采用“新老划断”的态度。本文通过对劳动债权与别除权的性质及法律规定进行分析,对二者的受偿顺序问题进行了探讨,并借鉴国外的立法经验,得出在破产法中应当确认别除权优先性不可动摇的地位,实行别除权优先之下的劳动债权有限保护的结论。 Article 132 of the Bankruptcy Law adopted the “old and new” attitude regarding the priority of compensating the relative right of labor claims over the liquidation of bankruptcy proceedings. This article analyzes the nature of the labor claims and the exclusive rights and the legal provisions, discusses the compensation order of the two, and draws lessons from the foreign legislation experience, concludes that in the bankruptcy law should not be affirmed the priority unscrupulous Status, the implementation of the priority of the other under the priority of labor claims limited protection conclusion.