破产制度的产生首先是为了满足债权人公平受偿的需求对债权人利益提供终极保护的功能。①破产债权是人民法院受理破产申请时对债务人享有的债权。自然债权在破产申请时也应属于债权人对债务人享有的债权,不能排除在破产债权之外。对于自然债权,应当像一些国家的立法体例一样把其作为劣后债权纳入破产程序而受清偿。 The birth of the bankruptcy system is, first and foremost, a function that provides the ultimate protection of the interests of creditors in order to meet the demands of fair compensation of creditors. ① Bankruptcy claims are claims on the debtor when the people’s court accepts the bankruptcy application. Natural claims should also belong to the debtor’s claims on the debtor in the bankruptcy application and can not be excluded from the bankrupt claims. As for the natural claims, they should be paid off as bankrupt claims in the same manner as the legislation in some countries.