目前我国尚未建立统一的民事优先权制度,而是将有关民事优先权的内容散见于多部法律文件当中。一般优先权方面,1982年颁布的《民事诉讼法》中最早规定了破产优先权,《合伙企业法》、《个人独资企业法》、《公司法》、《保险法》、《外商投资企业清算办法》中都规定了破产优先权、职工报酬优先权、劳动保险优先权、税收优先权等。但它们并非实体法上的权利,仅仅是程序法上的一种 At present, China has not yet established a unified system of civil priority, but the content of civil priority scattered in a number of legal documents. In terms of general priority, the Civil Procedure Law of 1982 promulgated the earliest bankruptcy priority, the Partnership Enterprise Law, the Individual-owned Enterprise Law, the Company Law, the Insurance Law, the Liquidation of Foreign-Funded Enterprises "In both the bankruptcy priority, employee compensation priorities, labor insurance priority, tax priority and so on. But they are not substantive law rights, just a procedural law