8月27日,十届全国人大常委会通过《企业破产法》,自2007年6月1日起施行。企业破产法重新界定了企业破产清偿顺序,平衡了劳动债权与担保债权的权益。8．27成清偿顺序分水岭在企业破产法实施后,该法公布以前出现的破产,破产人将优先清偿职工的工资和其他福利。破产人无担保财产不 On August 27, the Tenth NPC Standing Committee passed the Enterprise Bankruptcy Law, which came into force on June 1, 2007. Corporate bankruptcy law redefined the order of bankruptcy and liquidation, balancing the rights of labor claims and secured claims. 8.27 After the commencement of the enterprise bankruptcy law, the Act discloses the previous occurrence of bankruptcy and the bankrupt will give priority to the payment of staff wages and other benefits. The bankrupt did not guarantee property