破产优先权有其存在的现实基础和立法价值,各国破产立法均予以规定。在我国破产法上,要解决好破产优先权与担保物权的立法协调,把当前最需要保护的工资债权限制性地上升到有担保物权之前受偿。要依法保护优先权并进行合理的限制,建议将人身伤害债权上升到优先权的地位,同时应取消税收优先权。 The priority of bankruptcy has its realistic foundation and legislative value, and all countries’ bankruptcy legislation stipulates it. In China’s bankruptcy law, it is necessary to resolve the legislative coordination of the priority of bankruptcy and the security interest, and raise the claims of the most in need of protection to a limited extent up to the guaranteed real right. In accordance with the law to protect the priority and reasonable restrictions, it is recommended that personal injury claims rise to the priority position, at the same time should cancel the tax priority.