共益债务问题研究——对《企业破产法》第42条的思考

Research on Administrative Expenses in Bankruptcy—Consideration of Article 42 of the Enterprise Bankruptcy Law

摘要: 共益债务问题是破产法研究的重难点之一，也是近年来破产法相关案件争议比较大的类型，本文通过对共益债务的研究文献进行相关梳理，以《企业破产法》第42条的法律文本为出发点，分析共益债务问题的具体内涵和外延以及目的价值，阐述争议较大的问题和共益债务的重要分类标准，再结合学界对共益债务持有的普遍观点，结合实际给出自己的修改建议。

Abstract: The issue of administrative expenses is one of the most challenging and critical areas in bankruptcy law research. It is also a type of case that has generated considerable controversy in recent years. This paper reviews the existing literature on administrative expenses, starting with the legal text of Article 42 of the Enterprise Bankruptcy Law. It analyzes the specific connotation and extension of the issue, as well as its purpose and value. The paper discusses the more contentious aspects and important classification standards of administrative expenses. Combining prevalent academic viewpoints and practical considerations, the author offers personal suggestions for amendments.