破产法中的优先权，是一个意义极为宽泛的概念，它既可表示对普通破产债权的优先权；也可表示对所有破产债权的优先权；也可表示不受破产程序拘束的优先受偿权。
一、优先权分析
优先权制度最初渊源于罗马法，优先权是一种根据法律规定或者当事人约定，不同性质的若干民事权利发生冲突时，某一民事权利人的民事权利优先于其他民事权利人实现的民事权利。优先权就其实质看是解决债务清偿顺序问题。优先权制度在法国民法典及日本民法典中均有章规定。
优先权是由民法和其他特别法设定的特种物权，尤其是具有担保物权的性质。即使是特种债权上的优先权，也具有物权的性质，即所谓的债权物权化。优先权制度产生发展表明，一个国家之所以要创设优先权是有其客观基础的，即有优先权所体现和保护的社会关系的存在，而这些相应的社会关系也就成为优先权的立法基础。优先权立法基础来源于它赖以存在的社会物质生活条件，必须从社会物质生活条件来理解优先权的立法基础。
二、我国现行破产法律制度中存在的优先权规定分析
(一)破产费用、共益债务以及清算期间职工生活费、医疗费的优先权性质。《破产法(试行)》第三十四条及最高人民法院《关于审理企业破产案件若干问题的规定》赋予了破产费用、共益债务以及清算期间职工生活费、医疗费(一般而言，这一部分生活费、医疗费相对而言是比较少的)的优先权地位。
(二)“别除权”的优先权性质。《破产法(试行)》第三十二条没有使用大陆法系中“别除权”的概念，而是仿照英美法系称之为“有财产担保的债权”。但破产法理论却深受大陆法系的影响，普遍认同并
使用了“别除权”的概念。别除权是破产法上的一种特殊权利，它和
其他诸项权利有着不同程度的差异。
(三)“破产抵销权”的优先权性质。《破产法(试行)》第三十三
条规定了破产法上的抵销权。同别除权一样，抵销权究其本质而言，
也属优先受偿权的范畴。破产抵销权的意义在于公平的保护破产债权
人的利益，同时通过抵销，消灭破产债权人与破产人之间相互的债权
债务关系，避免破产人债权债务复杂化，迅速结束破产清算程序。
(四)工资、税款债权的优先权性质。《破产法(试行)》第三十七
条第二款规定了职工工资、劳动保险费用和税款较之于普通的破产债
权而言可以在破产清算程序中获得优先的地位。
三、我国破产法中应予赋予优先权性质的债权
(一)别除权的范围应予扩大
概括一地看，主要有以下几种:优先于抵押权之优先权、典权、让
与担保所有权、共有债权。
(二)侵权行为之债
赋予侵权行为之债优先权的理由:
首先，侵权行为之债是由非法行为引起的，侵权行为之所以能够
产生加害人与受害人之间的债权债务关系，在于它侵犯了国家、法人
和自然人所享有的受法律保护的物权、债权、知识产权、人身权、继
承权等，性质上属于不法行为。
其次，合同之债与侵权之债在救济方式所依据的基础‘以及救济的
后果上是不同的。侵权行为是非法行为，其后果在本质上是责任而不
是债。受害人的损失往往是通过任何救济手段都难以弥补或者恢复原
状的，损失赔偿仅仅是一种退而求其次的不得已而采取的救济方法。
侵权的救济方式一旦沦落到以金钱赔偿来消弥侵权受害人的损失之
时，赔偿本身便意味着受害人所企及的目标的落空。
其三，救济方式发挥的作用不同。侵权之债的规则主要起保护财
富作用，合同之债的规则应具有创造财富的功能。如果说对合同之债
的救济体现为“增值”的话，那么对侵权之债的救济就体现为“保
值”，在具体的侵犯人身权案件中甚至可能体现为“保护生命”或者保
证身体器官和各器官功能的完整等等。
(三)建设工程价款债权
《合同法》第二百八十六条的规定，最高人民法院以司法解释的
形式将承包人优先受偿权的法律性质定性为优先权，弥补了立法中的
不足。根据优先权与抵押权法律性质的不同，应予确认承包人优先权
优先于抵押权，承包人享有建筑工程价款的优先受偿权，抵押权人就
承包人受偿之后，方可获偿。在遇及债务人(发包人)破产的特殊情
形下，承包人优先权仍应为破产法所继续承认，从而与《合同法》有
机衔接，以维护承包人尤其是其所雇佣的工人的合法权益。
(四)职工集资款债权
对破产企业职工集资款受偿安排总体上在遵循有利于社会稳定、
债权人会议自主、国家、集体、个人兼顾、有限保护等原则的前提
下，应坚持职工集资款相对优先原则，对破产企业职工集资款受偿安
排应作出特别考虑。
四、我国破产法中优先权的顺序排定
我国破产法中的破产费用、共益债务以及清算期间职工的生活
费、医疗费均属从破产财产中优先拨付的范畴，优先于所有破产债
权，故它们与其它破产债权的受偿顺序无需另行设定。至于别除权
(含建设工程价款债权)，因为其系就破产人的特定财产先行别除而行
使的权利，其亦不与其它破产债权发生顺序排定问题。鉴此，下面只
讨论普通破产债权的顺序排定。
如?
The priority right under the bankruptcy law, is a concept with a very broad meaning. It, on the one hand, can refer to the priority right in connection with creditor 's right arising out of the ordinary bankruptcy, and on the other hand, it can refer to the priority right arising out of all creditors' rights. It can also refer to the priority right to accept the repayment that is not bound by the bankruptcy procedure.
1. Analysis of the priority right
Initially, the legal system concerning the priority right stems from the Roman law. The priority right is a civil right, which is created by the operation of law or in accordance with the agreement by parties. Under the priority right, when several civil rights with different characteristics are in conflict, one holder of the civil right has the priority right to realize civil right over the other holders. Essentially, the creation
of the priority right is to solve the order of discharging debts. There are specific chapters on the priority right in both French Civil Code and Japanese Civil Code.
The priority right is a special property right created by the civil law and other specific laws and it especially has the characteristics of secured property right. Even if the priority right arises out of the special type of creditors' right, it still has the characteristics of property right. This is so-called the transfer of the creditor's right to the property right. The creation and development of the priority right indicate that there is the objective basis on which a country creates it. That is, there are social relations that need to be realized and protected. And further, the corresponding social relations become the legislative grounds of the priority right. The legislative grounds of the priority right, which are based on the social circumstances, must be understood from the social circumstances.
2. Analysis of the Priority Right under Our Country's Existing Bankruptcy Laws
(1) Priority Right Concerning Bankruptcy Expenses, Debts with Mutual Interests, Employees' Cost of Living and Medical Expenses during Liquidation
Under Article 34 of the
and the Supreme People's Court's , the priority right concerning bankruptcy expenses, debts with mutual interests, employees' cost of living and medical expenses during liquidation are prioritized. (Generally, the cost of living and medical expenses are relatively low)
(2) Priority Right Concerning "Creditors' Right Secured by the Property" Article 32 of the fails to adopt the
concept of "exemption " under the continental legal system. Instead, it uses the " creditors' right secured by the property" following English common law. Nonetheless, the theory of the bankruptcy law was deeply influenced by the continental law, and the concept of "exemption" is generally accepted and used.. The exemption right is a specific right under the bankruptcy law and it distinguishes from several other rights on degrees.
(3) Article 33 of the is a provision concerning offsetting right. Just like exemption right, essentially, the offsetting right is a type of priority right to accept the repayment. The creation of the offsetting right is to fairly protect the interest of the creditors, and in the meantime by offsetting, to terminate the credit-debt relationship between the creditor and insolvent person. It can also avoid the deterioration of the credit-debt relationship, and promptly put the bankruptcy liquidation to an end.
(4) Under Paragraph 2, Article 37 of the , the employee's wage, labor insurance premium and taxes are prioritized compared to common creditors' rights during the procedure of the bankruptcy liquidation.
3. Other Creditors' Rights that should be prioritized under our country's
bankruptcy law
(1) The scope