优先权制度源于罗马法,后被各国家所发展,但关于工资优先权的性质各国有所不同。我国新《破产法》132在特定范围内给予工资优先权物权优先权的性质,但更大范围内仍旧保持了原来的债权优先权传统。本文认为应当给予工人工资最大限度的保护,坚持确立工资优先权的性质。 The priority system derives from the Roman law and is later developed by all countries, but the nature of the priority of wages varies from country to country. The new “Bankruptcy Law” 132 in our country gives priority to the priority of salary priority property within a certain range, but still retains the original priority of claim priority over a larger area. This paper argues that workers should be given the maximum protection of wages, insist on the establishment of the nature of wage priorities.