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问题
公司破产财产清偿顺序?
释义
律师分析:
破产财产清偿的先后顺序是:1. 破产费用,破产费用包括:破产案件的诉讼费用;管理、变价和分配债务人财产的费用;管理人执行职务的费用、报酬和聘用工作人员的费用。2. 共益债务,共益债务是指人民法院受理破产申请后,为了全体债权人的共同利益以及破产程序顺利进行而发生的债务。
【法律依据】:
《中华人民共和国企业破产法》第一百一十三条 破产财产应在优先清偿破产费用和公益债务后再行按一定顺序清偿其他债务。
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