導語：補充(chong)申(shen)報(bao)債(zhai)權(quan)的法律后果(guo)分析一文來源于網(wang)友上傳，不(bu)代表本站觀點，若(ruo)需要原創文章可咨詢客服老師，歡迎(ying)參(can)考。

【摘要】破產法規定債權人需依法申報債權，否則不能依據破產程序行使權利。破產程序的設置是為了公平清理債權債務，未申報債權則不能通過破產程序對其債權進行清償。破產法規定由人民法院確定申報期限，同時還允許未在期限內申報債權的債權人補充申報。但補充申報并非是無限期的，未及時申報債權的債權人也會面臨不同的法律后果。

【關(guan)鍵(jian)詞】破產；申報期限；補充申報；法律后果

一、問題的提出破產(chan)法

①的(de)(de)制定宗旨是規(gui)(gui)范企業的(de)(de)破(po)(po)產(chan)(chan)程(cheng)(cheng)序(xu)(xu)，公平清理(li)債(zhai)(zhai)權(quan)(quan)(quan)債(zhai)(zhai)務，維護市場經濟秩序(xu)(xu)。債(zhai)(zhai)務人(ren)(ren)進(jin)入破(po)(po)產(chan)(chan)程(cheng)(cheng)序(xu)(xu)，債(zhai)(zhai)權(quan)(quan)(quan)人(ren)(ren)應(ying)當及時向管(guan)理(li)人(ren)(ren)申(shen)報(bao)(bao)債(zhai)(zhai)權(quan)(quan)(quan)。除依照破(po)(po)產(chan)(chan)法(fa)(fa)(fa)規(gui)(gui)定不(bu)必申(shen)報(bao)(bao)的(de)(de)職工債(zhai)(zhai)權(quan)(quan)(quan)，其(qi)余均需向管(guan)理(li)人(ren)(ren)申(shen)報(bao)(bao)債(zhai)(zhai)權(quan)(quan)(quan)。根據破(po)(po)產(chan)(chan)法(fa)(fa)(fa)第五(wu)十六條，債(zhai)(zhai)權(quan)(quan)(quan)人(ren)(ren)應(ying)當在人(ren)(ren)民法(fa)(fa)(fa)院確定的(de)(de)申(shen)報(bao)(bao)期內(nei)申(shen)報(bao)(bao)債(zhai)(zhai)權(quan)(quan)(quan)，未(wei)依法(fa)(fa)(fa)申(shen)報(bao)(bao)債(zhai)(zhai)權(quan)(quan)(quan)的(de)(de)，不(bu)得依照破(po)(po)產(chan)(chan)程(cheng)(cheng)序(xu)(xu)行使權(quan)(quan)(quan)利，因此未(wei)申(shen)報(bao)(bao)債(zhai)(zhai)權(quan)(quan)(quan)的(de)(de)債(zhai)(zhai)權(quan)(quan)(quan)人(ren)(ren)自(zi)然是不(bu)能通過破(po)(po)產(chan)(chan)程(cheng)(cheng)序(xu)(xu)進(jin)行清償的(de)(de)。那債(zhai)(zhai)權(quan)(quan)(quan)人(ren)(ren)未(wei)在人(ren)(ren)民法(fa)(fa)(fa)院規(gui)(gui)定的(de)(de)期限內(nei)向管(guan)理(li)人(ren)(ren)申(shen)報(bao)(bao)債(zhai)(zhai)權(quan)(quan)(quan)的(de)(de)，將產(chan)(chan)生(sheng)怎樣的(de)(de)法(fa)(fa)(fa)律(lv)后果(guo)？

二、補充申(shen)報的最后時限(xian)

（一(yi)）債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)期(qi)(qi)(qi)(qi)(qi)限(xian)(xian)是(shi)(shi)(shi)否(fou)為除斥期(qi)(qi)(qi)(qi)(qi)間(jian)(jian)。根據(ju)破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)四十(shi)(shi)五條(tiao)，申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)(de)期(qi)(qi)(qi)(qi)(qi)限(xian)(xian)由法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)院(yuan)(yuan)(yuan)確(que)定(ding)(ding)(ding)(ding)(ding)，起算時(shi)間(jian)(jian)為人(ren)(ren)(ren)(ren)民(min)(min)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)院(yuan)(yuan)(yuan)受理(li)(li)(li)破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)申(shen)(shen)(shen)(shen)(shen)請公告之日(ri)(ri)(ri)(ri)(ri)(ri)，范圍為三十(shi)(shi)日(ri)(ri)(ri)(ri)(ri)(ri)到三個(ge)月(yue)。該段期(qi)(qi)(qi)(qi)(qi)限(xian)(xian)的(de)(de)(de)(de)(de)(de)(de)性質是(shi)(shi)(shi)什么(me)呢？能否(fou)視為法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)律規(gui)(gui)定(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)除斥期(qi)(qi)(qi)(qi)(qi)間(jian)(jian)呢？舊(jiu)破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)九條(tiao)第(di)二(er)(er)(er)款②規(gui)(gui)定(ding)(ding)(ding)(ding)(ding)，逾(yu)(yu)期(qi)(qi)(qi)(qi)(qi)未(wei)(wei)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)(de)，視為自(zi)動放棄(qi)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)，舊(jiu)破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)對逾(yu)(yu)期(qi)(qi)(qi)(qi)(qi)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)作出了(le)否(fou)定(ding)(ding)(ding)(ding)(ding)性評價(jia)。王欣新教授認(ren)為舊(jiu)破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)對逾(yu)(yu)期(qi)(qi)(qi)(qi)(qi)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)的(de)(de)(de)(de)(de)(de)(de)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)律后(hou)(hou)(hou)果之規(gui)(gui)定(ding)(ding)(ding)(ding)(ding)是(shi)(shi)(shi)不(bu)(bu)妥(tuo)的(de)(de)(de)(de)(de)(de)(de)，此(ci)項規(gui)(gui)定(ding)(ding)(ding)(ding)(ding)雖是(shi)(shi)(shi)為了(le)保(bao)障破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)程序能順利快速(su)地進行，不(bu)(bu)會因(yin)為無限(xian)(xian)期(qi)(qi)(qi)(qi)(qi)等(deng)待債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)而(er)耽誤債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)務(wu)關(guan)系的(de)(de)(de)(de)(de)(de)(de)清理(li)(li)(li)，卻損害了(le)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)利益。破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)未(wei)(wei)規(gui)(gui)定(ding)(ding)(ding)(ding)(ding)逾(yu)(yu)期(qi)(qi)(qi)(qi)(qi)未(wei)(wei)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)視為自(zi)動放棄(qi)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)，同時(shi)破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)五十(shi)(shi)六條(tiao)規(gui)(gui)定(ding)(ding)(ding)(ding)(ding)在(zai)(zai)人(ren)(ren)(ren)(ren)民(min)(min)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)院(yuan)(yuan)(yuan)確(que)定(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)期(qi)(qi)(qi)(qi)(qi)限(xian)(xian)內，債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)未(wei)(wei)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)(de)，可(ke)(ke)(ke)在(zai)(zai)破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)財(cai)(cai)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)最后(hou)(hou)(hou)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)配(pei)(pei)(pei)(pei)前(qian)補(bu)(bu)充(chong)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)。因(yin)此(ci)人(ren)(ren)(ren)(ren)民(min)(min)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)院(yuan)(yuan)(yuan)確(que)定(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)期(qi)(qi)(qi)(qi)(qi)限(xian)(xian)并非除斥期(qi)(qi)(qi)(qi)(qi)間(jian)(jian)，期(qi)(qi)(qi)(qi)(qi)限(xian)(xian)屆滿后(hou)(hou)(hou)實(shi)體(ti)權(quan)(quan)(quan)(quan)(quan)利并不(bu)(bu)當然滅失(shi)，債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)期(qi)(qi)(qi)(qi)(qi)限(xian)(xian)屆滿后(hou)(hou)(hou)可(ke)(ke)(ke)補(bu)(bu)充(chong)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)。（二(er)(er)(er)）補(bu)(bu)充(chong)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)的(de)(de)(de)(de)(de)(de)(de)最后(hou)(hou)(hou)時(shi)限(xian)(xian)。根據(ju)破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)五十(shi)(shi)六條(tiao)，債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)可(ke)(ke)(ke)以在(zai)(zai)破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)財(cai)(cai)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)最后(hou)(hou)(hou)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)配(pei)(pei)(pei)(pei)前(qian)補(bu)(bu)充(chong)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)。破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)的(de)(de)(de)(de)(de)(de)(de)這(zhe)一(yi)規(gui)(gui)定(ding)(ding)(ding)(ding)(ding)，改變(bian)了(le)舊(jiu)破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)“逾(yu)(yu)期(qi)(qi)(qi)(qi)(qi)未(wei)(wei)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)(de)，視為放棄(qi)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)”的(de)(de)(de)(de)(de)(de)(de)立(li)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)模(mo)式(shi)，確(que)立(li)的(de)(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)補(bu)(bu)充(chong)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)制(zhi)度有利于(yu)(yu)充(chong)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)保(bao)護債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)的(de)(de)(de)(de)(de)(de)(de)利益。破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)程序作為概(gai)括性的(de)(de)(de)(de)(de)(de)(de)集體(ti)清償(chang)程序，破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)程序終(zhong)結(jie)后(hou)(hou)(hou)，未(wei)(wei)受清償(chang)的(de)(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)不(bu)(bu)再(zai)清償(chang)。鑒于(yu)(yu)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)律后(hou)(hou)(hou)果如(ru)(ru)此(ci)嚴重，對于(yu)(yu)那些因(yin)為一(yi)些客觀原(yuan)因(yin)沒(mei)能在(zai)(zai)人(ren)(ren)(ren)(ren)民(min)(min)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)院(yuan)(yuan)(yuan)確(que)定(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)期(qi)(qi)(qi)(qi)(qi)限(xian)(xian)內申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)來說顯然是(shi)(shi)(shi)不(bu)(bu)公平的(de)(de)(de)(de)(de)(de)(de)。因(yin)此(ci)，新舊(jiu)破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)在(zai)(zai)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)期(qi)(qi)(qi)(qi)(qi)間(jian)(jian)上(shang)作出了(le)較(jiao)大(da)的(de)(de)(de)(de)(de)(de)(de)轉變(bian)，給予了(le)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)補(bu)(bu)充(chong)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)的(de)(de)(de)(de)(de)(de)(de)權(quan)(quan)(quan)(quan)(quan)利。雖然申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)期(qi)(qi)(qi)(qi)(qi)限(xian)(xian)并非除斥期(qi)(qi)(qi)(qi)(qi)間(jian)(jian)，申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)期(qi)(qi)(qi)(qi)(qi)間(jian)(jian)屆滿后(hou)(hou)(hou)可(ke)(ke)(ke)以補(bu)(bu)充(chong)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)，但是(shi)(shi)(shi)并不(bu)(bu)可(ke)(ke)(ke)能無限(xian)(xian)期(qi)(qi)(qi)(qi)(qi)等(deng)待債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)。如(ru)(ru)何理(li)(li)(li)解(jie)(jie)(jie)“破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)財(cai)(cai)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)最后(hou)(hou)(hou)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)配(pei)(pei)(pei)(pei)前(qian)補(bu)(bu)充(chong)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)”則(ze)是(shi)(shi)(shi)確(que)定(ding)(ding)(ding)(ding)(ding)補(bu)(bu)充(chong)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)最后(hou)(hou)(hou)期(qi)(qi)(qi)(qi)(qi)限(xian)(xian)的(de)(de)(de)(de)(de)(de)(de)關(guan)鍵。關(guan)于(yu)(yu)“破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)財(cai)(cai)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)”，根據(ju)破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)一(yi)百零七條(tiao)第(di)二(er)(er)(er)款規(gui)(gui)定(ding)(ding)(ding)(ding)(ding)，債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)務(wu)人(ren)(ren)(ren)(ren)被宣告破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)后(hou)(hou)(hou)，債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)務(wu)人(ren)(ren)(ren)(ren)稱為破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)人(ren)(ren)(ren)(ren)，債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)務(wu)人(ren)(ren)(ren)(ren)財(cai)(cai)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)稱為破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)財(cai)(cai)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)。關(guan)于(yu)(yu)“最后(hou)(hou)(hou)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)配(pei)(pei)(pei)(pei)前(qian)”，法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)律并未(wei)(wei)明確(que)具體(ti)截止日(ri)(ri)(ri)(ri)(ri)(ri)，實(shi)踐中也諸(zhu)多爭議(yi)，值得注意的(de)(de)(de)(de)(de)(de)(de)幾個(ge)特殊時(shi)間(jian)(jian)點：破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)財(cai)(cai)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)配(pei)(pei)(pei)(pei)方(fang)(fang)案(an)(an)(an)(an)提(ti)交(jiao)日(ri)(ri)(ri)(ri)(ri)(ri)、破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)財(cai)(cai)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)配(pei)(pei)(pei)(pei)方(fang)(fang)案(an)(an)(an)(an)表(biao)決(jue)通(tong)(tong)過(guo)日(ri)(ri)(ri)(ri)(ri)(ri)、破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)財(cai)(cai)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)配(pei)(pei)(pei)(pei)方(fang)(fang)案(an)(an)(an)(an)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)院(yuan)(yuan)(yuan)裁(cai)定(ding)(ding)(ding)(ding)(ding)認(ren)可(ke)(ke)(ke)日(ri)(ri)(ri)(ri)(ri)(ri)、破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)財(cai)(cai)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)實(shi)際(ji)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)配(pei)(pei)(pei)(pei)開始(shi)日(ri)(ri)(ri)(ri)(ri)(ri)、破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)財(cai)(cai)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)實(shi)際(ji)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)配(pei)(pei)(pei)(pei)結(jie)束日(ri)(ri)(ri)(ri)(ri)(ri)。通(tong)(tong)過(guo)檢索(suo)，深圳(zhen)中院(yuan)(yuan)(yuan)作出的(de)(de)(de)(de)(de)(de)(de)規(gui)(gui)范性文件——《破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)案(an)(an)(an)(an)件債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)審核認(ren)定(ding)(ding)(ding)(ding)(ding)指(zhi)引》可(ke)(ke)(ke)作為參(can)考，該文件第(di)八十(shi)(shi)二(er)(er)(er)條(tiao)規(gui)(gui)定(ding)(ding)(ding)(ding)(ding)，債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)未(wei)(wei)在(zai)(zai)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)期(qi)(qi)(qi)(qi)(qi)限(xian)(xian)內申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)(de)，可(ke)(ke)(ke)以在(zai)(zai)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)院(yuan)(yuan)(yuan)裁(cai)定(ding)(ding)(ding)(ding)(ding)認(ren)可(ke)(ke)(ke)最后(hou)(hou)(hou)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)配(pei)(pei)(pei)(pei)方(fang)(fang)案(an)(an)(an)(an)之前(qian)補(bu)(bu)充(chong)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)。如(ru)(ru)此(ci)規(gui)(gui)定(ding)(ding)(ding)(ding)(ding)，是(shi)(shi)(shi)有一(yi)定(ding)(ding)(ding)(ding)(ding)道理(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)。首(shou)先，如(ru)(ru)果將(jiang)“最后(hou)(hou)(hou)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)配(pei)(pei)(pei)(pei)前(qian)”理(li)(li)(li)解(jie)(jie)(jie)為破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)財(cai)(cai)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)配(pei)(pei)(pei)(pei)方(fang)(fang)案(an)(an)(an)(an)提(ti)交(jiao)日(ri)(ri)(ri)(ri)(ri)(ri)、破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)財(cai)(cai)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)配(pei)(pei)(pei)(pei)方(fang)(fang)案(an)(an)(an)(an)表(biao)決(jue)通(tong)(tong)過(guo)日(ri)(ri)(ri)(ri)(ri)(ri)，那對于(yu)(yu)未(wei)(wei)獲(huo)通(tong)(tong)過(guo)和通(tong)(tong)過(guo)但未(wei)(wei)獲(huo)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)院(yuan)(yuan)(yuan)裁(cai)定(ding)(ding)(ding)(ding)(ding)認(ren)可(ke)(ke)(ke)的(de)(de)(de)(de)(de)(de)(de)破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)財(cai)(cai)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)配(pei)(pei)(pei)(pei)方(fang)(fang)案(an)(an)(an)(an)，其提(ti)交(jiao)日(ri)(ri)(ri)(ri)(ri)(ri)、表(biao)決(jue)通(tong)(tong)過(guo)日(ri)(ri)(ri)(ri)(ri)(ri)均無法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)律意義(yi)，完全可(ke)(ke)(ke)以將(jiang)破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)財(cai)(cai)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)配(pei)(pei)(pei)(pei)方(fang)(fang)案(an)(an)(an)(an)提(ti)交(jiao)日(ri)(ri)(ri)(ri)(ri)(ri)、破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)財(cai)(cai)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)配(pei)(pei)(pei)(pei)方(fang)(fang)案(an)(an)(an)(an)表(biao)決(jue)通(tong)(tong)過(guo)日(ri)(ri)(ri)(ri)(ri)(ri)之前(qian)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)的(de)(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)納入方(fang)(fang)案(an)(an)(an)(an)，重新制(zhi)作破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)財(cai)(cai)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)配(pei)(pei)(pei)(pei)方(fang)(fang)案(an)(an)(an)(an)提(ti)交(jiao)或(huo)表(biao)決(jue)。其次，如(ru)(ru)果將(jiang)“最后(hou)(hou)(hou)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)配(pei)(pei)(pei)(pei)前(qian)”理(li)(li)(li)解(jie)(jie)(jie)為破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)財(cai)(cai)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)實(shi)際(ji)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)配(pei)(pei)(pei)(pei)開始(shi)日(ri)(ri)(ri)(ri)(ri)(ri)、破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)財(cai)(cai)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)實(shi)際(ji)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)配(pei)(pei)(pei)(pei)結(jie)束日(ri)(ri)(ri)(ri)(ri)(ri)，那么(me)破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)財(cai)(cai)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)配(pei)(pei)(pei)(pei)方(fang)(fang)案(an)(an)(an)(an)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)院(yuan)(yuan)(yuan)裁(cai)定(ding)(ding)(ding)(ding)(ding)認(ren)可(ke)(ke)(ke)日(ri)(ri)(ri)(ri)(ri)(ri)之后(hou)(hou)(hou)申(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)的(de)(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)就(jiu)勢必會改變(bian)破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)財(cai)(cai)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)實(shi)際(ji)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)配(pei)(pei)(pei)(pei)方(fang)(fang)案(an)(an)(an)(an)，然而(er)破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)程序是(shi)(shi)(shi)不(bu)(bu)可(ke)(ke)(ke)逆(ni)的(de)(de)(de)(de)(de)(de)(de)，那么(me)就(jiu)會與原(yuan)先經法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)院(yuan)(yuan)(yuan)裁(cai)定(ding)(ding)(ding)(ding)(ding)認(ren)可(ke)(ke)(ke)的(de)(de)(de)(de)(de)(de)(de)破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)財(cai)(cai)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)配(pei)(pei)(pei)(pei)方(fang)(fang)案(an)(an)(an)(an)相沖(chong)突。因(yin)此(ci)，將(jiang)“最后(hou)(hou)(hou)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)配(pei)(pei)(pei)(pei)前(qian)”理(li)(li)(li)解(jie)(jie)(jie)為“破(po)(po)(po)(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)財(cai)(cai)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)配(pei)(pei)(pei)(pei)方(fang)(fang)案(an)(an)(an)(an)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)院(yuan)(yuan)(yuan)裁(cai)定(ding)(ding)(ding)(ding)(ding)認(ren)可(ke)(ke)(ke)日(ri)(ri)(ri)(ri)(ri)(ri)”比較(jiao)合理(li)(li)(li)，能保(bao)證人(ren)(ren)(ren)(ren)民(min)(min)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)(fa)院(yuan)(yuan)(yuan)的(de)(de)(de)(de)(de)(de)(de)裁(cai)定(ding)(ding)(ding)(ding)(ding)以及(ji)財(cai)(cai)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)配(pei)(pei)(pei)(pei)方(fang)(fang)案(an)(an)(an)(an)具有確(que)定(ding)(ding)(ding)(ding)(ding)性。

三、補充申(shen)報的法律后果(guo)

破產法規定債權人應當在人民法院確定的申報期內申報債權，未依法申報債權的，不得依照破產程序行使權利。因此，補充申報相較于申報期內的正常申報在權利行使上會有一些限制。（一）截至補充申報最后時限仍未申報的法律后果。破產程序的目的是公平地清理債權債務，債權人參加破產程序行使權利的基礎是依法申報債權。債權人參加債權人會議、對相關議案的表決權，管理人制定重整計劃、和解協議、破產財產分配方案，均是以已申報的債權作為前提。債權人如果在補充申報最后時限仍申報，便不能在破產程序中行使權利。（二）承擔審查和確認補充申報債權的費用。根據破產法第五十六條的規定，為審查和確認補充申報債權的費用，由補充申報人承擔。在人民法院確定的時間內申報債權的，審查和確認債權所需的費用屬于破產程序所必須的費用，應當屬于破產費用，由債務人財產隨時清償。未在人民法院確定的時間內申報債權而作補充申報的，為審查和確認補充申報的債權的費用，由補充申報人自己承擔。如此規定的原因在于，破產費用是為保障破產程序的順利進行和全體債權人的利益而必須支出的“成本性”費用。債權人補充申報，存在一定的過失，為確認和審查其補充申報的債權的費用是為了個別債權人的利益，這筆費用不應由全體債權人承擔，不能納入破產費用的范圍。向補充申報債權的債權人收取一定的審查和確認債權的費用具有正當性，但是對于這筆費用收取的標準卻不明確，導致在適用該條規定時因無法確定收取費用的標準而無法適用。通過檢索，《上海高院破產審判工作規范指引》以及《江蘇高院民二庭破產案件審理指南規定（修訂版）》規定，審查和確認補充申報債權收取的費用可以綜合審查確認債權難易程度、逾期時間、逾期申報對破產工作的影響等因素加以確定。《深圳市中級人民法院破產案件管理人工作規范》規定，管理人可以要求債權人承擔審查和確認補充申報債權的必要合理費用。（三）此前的債權人會議決議對補充申報的債權人有效。1．一個假設的案例如果現在有一債權人A，其補充申報的債權并未在召開債權人會議前申報或確認（除非向法院申請了臨時表決權，否則該債權人不能對債權人會議相關議案進行表決），債權人會議上某議案通過了表決，形成了債權人會議決議；這時債權人A補充申報的債權得到了法院的確認，債權人A對決議有異議的。如果該決議在異議期內，其是否可以提出異議？如果異議期已過，其是否可以提出異議？或者要求將其否定意見納入投票結果（如果將其意見納入投票表決會導致原先的決議不能通過表決）？2．對其結果的分析根(gen)據(ju)破(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)(di)(di)六十四條(tiao)(tiao)(tiao)規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)，債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)會(hui)(hui)(hui)(hui)(hui)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)的(de)(de)(de)(de)(de)(de)(de)決(jue)(jue)(jue)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)，對(dui)(dui)全體(ti)(ti)(ti)(ti)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)均(jun)(jun)有(you)(you)(you)約(yue)(yue)束力。我們如(ru)(ru)(ru)何(he)理(li)(li)(li)(li)解(jie)(jie)(jie)(jie)“全體(ti)(ti)(ti)(ti)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)”，是只(zhi)包(bao)括(kuo)了(le)投(tou)(tou)票(piao)的(de)(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)還(huan)是人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)民法(fa)(fa)(fa)(fa)(fa)(fa)(fa)院(yuan)受理(li)(li)(li)(li)破(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)請時對(dui)(dui)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)務(wu)(wu)(wu)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)享(xiang)有(you)(you)(you)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)（不(bu)(bu)(bu)(bu)論其(qi)是否申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)）？如(ru)(ru)(ru)果(guo)(guo)(guo)將(jiang)“全體(ti)(ti)(ti)(ti)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)”理(li)(li)(li)(li)解(jie)(jie)(jie)(jie)為只(zhi)包(bao)括(kuo)出(chu)(chu)席(xi)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)會(hui)(hui)(hui)(hui)(hui)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)并(bing)投(tou)(tou)票(piao)或者(zhe)放(fang)棄(qi)投(tou)(tou)票(piao)的(de)(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)、未(wei)出(chu)(chu)席(xi)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)會(hui)(hui)(hui)(hui)(hui)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)的(de)(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)，那么上訴(su)案(an)(an)(an)(an)例(li)中(zhong)(zhong)(zhong)(zhong)(zhong)，該(gai)(gai)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)會(hui)(hui)(hui)(hui)(hui)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)決(jue)(jue)(jue)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)對(dui)(dui)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)A就(jiu)(jiu)(jiu)沒有(you)(you)(you)約(yue)(yue)束力。如(ru)(ru)(ru)果(guo)(guo)(guo)將(jiang)其(qi)否定(ding)(ding)(ding)(ding)(ding)性意見納入投(tou)(tou)票(piao)表(biao)決(jue)(jue)(jue)，該(gai)(gai)就(jiu)(jiu)(jiu)決(jue)(jue)(jue)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)不(bu)(bu)(bu)(bu)能(neng)(neng)(neng)通(tong)(tong)(tong)過(guo)。由(you)于(yu)誰也不(bu)(bu)(bu)(bu)能(neng)(neng)(neng)保(bao)證債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)均(jun)(jun)向管(guan)理(li)(li)(li)(li)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)了(le)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)，這(zhe)就(jiu)(jiu)(jiu)會(hui)(hui)(hui)(hui)(hui)造(zao)成非常嚴重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)的(de)(de)(de)(de)(de)(de)(de)后(hou)(hou)(hou)(hou)果(guo)(guo)(guo)。即使(shi)(shi)是當時債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)會(hui)(hui)(hui)(hui)(hui)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)已(yi)經(jing)(jing)通(tong)(tong)(tong)過(guo)，并(bing)且該(gai)(gai)決(jue)(jue)(jue)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)已(yi)經(jing)(jing)經(jing)(jing)過(guo)了(le)異(yi)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)期(qi)(qi)(qi)并(bing)得(de)到了(le)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)院(yuan)的(de)(de)(de)(de)(de)(de)(de)認可(ke)(ke)(ke)裁(cai)定(ding)(ding)(ding)(ding)(ding)，也會(hui)(hui)(hui)(hui)(hui)由(you)于(yu)以(yi)后(hou)(hou)(hou)(hou)補充(chong)(chong)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)的(de)(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)意見而(er)處于(yu)變動(dong)中(zhong)(zhong)(zhong)(zhong)(zhong)，造(zao)成決(jue)(jue)(jue)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)的(de)(de)(de)(de)(de)(de)(de)不(bu)(bu)(bu)(bu)確(que)定(ding)(ding)(ding)(ding)(ding)性。如(ru)(ru)(ru)果(guo)(guo)(guo)將(jiang)“全體(ti)(ti)(ti)(ti)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)”理(li)(li)(li)(li)解(jie)(jie)(jie)(jie)為包(bao)括(kuo)出(chu)(chu)席(xi)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)會(hui)(hui)(hui)(hui)(hui)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)但(dan)投(tou)(tou)反對(dui)(dui)或者(zhe)棄(qi)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)票(piao)的(de)(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)、未(wei)出(chu)(chu)席(xi)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)會(hui)(hui)(hui)(hui)(hui)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)的(de)(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)和(he)(he)(he)(he)以(yi)后(hou)(hou)(hou)(hou)補充(chong)(chong)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)的(de)(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)。那么上訴(su)案(an)(an)(an)(an)例(li)中(zhong)(zhong)(zhong)(zhong)(zhong)，該(gai)(gai)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)會(hui)(hui)(hui)(hui)(hui)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)決(jue)(jue)(jue)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)對(dui)(dui)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)A就(jiu)(jiu)(jiu)有(you)(you)(you)約(yue)(yue)束力，該(gai)(gai)決(jue)(jue)(jue)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)就(jiu)(jiu)(jiu)具(ju)有(you)(you)(you)確(que)定(ding)(ding)(ding)(ding)(ding)性。3．對(dui)(dui)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)條(tiao)(tiao)(tiao)的(de)(de)(de)(de)(de)(de)(de)邏輯(ji)分(fen)(fen)(fen)(fen)(fen)(fen)析在(zai)(zai)(zai)(zai)(zai)(zai)(zai)破(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)程(cheng)序(xu)(xu)中(zhong)(zhong)(zhong)(zhong)(zhong)，對(dui)(dui)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)影(ying)(ying)響最(zui)大的(de)(de)(de)(de)(de)(de)(de)事(shi)項，包(bao)括(kuo)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)整(zheng)(zheng)計(ji)(ji)(ji)(ji)(ji)劃(hua)(hua)(hua)(hua)(hua)(hua)(hua)、和(he)(he)(he)(he)解(jie)(jie)(jie)(jie)協(xie)(xie)(xie)(xie)(xie)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)、破(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)財產(chan)(chan)(chan)分(fen)(fen)(fen)(fen)(fen)(fen)配(pei)方案(an)(an)(an)(an)。舉(ju)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)以(yi)明輕，我們先來分(fen)(fen)(fen)(fen)(fen)(fen)析已(yi)通(tong)(tong)(tong)過(guo)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)表(biao)決(jue)(jue)(jue)的(de)(de)(de)(de)(de)(de)(de)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)整(zheng)(zheng)計(ji)(ji)(ji)(ji)(ji)劃(hua)(hua)(hua)(hua)(hua)(hua)(hua)、和(he)(he)(he)(he)解(jie)(jie)(jie)(jie)協(xie)(xie)(xie)(xie)(xie)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)、破(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)財產(chan)(chan)(chan)分(fen)(fen)(fen)(fen)(fen)(fen)配(pei)方案(an)(an)(an)(an)對(dui)(dui)于(yu)補充(chong)(chong)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)的(de)(de)(de)(de)(de)(de)(de)影(ying)(ying)響。破(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)(di)(di)九十二條(tiao)(tiao)(tiao)③規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)，經(jing)(jing)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)民法(fa)(fa)(fa)(fa)(fa)(fa)(fa)院(yuan)裁(cai)定(ding)(ding)(ding)(ding)(ding)批準(zhun)的(de)(de)(de)(de)(de)(de)(de)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)整(zheng)(zheng)計(ji)(ji)(ji)(ji)(ji)劃(hua)(hua)(hua)(hua)(hua)(hua)(hua)，對(dui)(dui)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)務(wu)(wu)(wu)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)和(he)(he)(he)(he)全體(ti)(ti)(ti)(ti)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)均(jun)(jun)有(you)(you)(you)約(yue)(yue)束力。補充(chong)(chong)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)整(zheng)(zheng)計(ji)(ji)(ji)(ji)(ji)劃(hua)(hua)(hua)(hua)(hua)(hua)(hua)執(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)完(wan)畢(bi)后(hou)(hou)(hou)(hou)，可(ke)(ke)(ke)按(an)照重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)整(zheng)(zheng)計(ji)(ji)(ji)(ji)(ji)劃(hua)(hua)(hua)(hua)(hua)(hua)(hua)規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)同(tong)類(lei)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)(de)清(qing)(qing)償(chang)(chang)條(tiao)(tiao)(tiao)件(jian)(jian)(jian)(jian)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)使(shi)(shi)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)利(li)(li)(li)(li)(li)。破(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)(di)(di)一(yi)百條(tiao)(tiao)(tiao)規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)，和(he)(he)(he)(he)解(jie)(jie)(jie)(jie)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)未(wei)依(yi)照本法(fa)(fa)(fa)(fa)(fa)(fa)(fa)規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)(de)，在(zai)(zai)(zai)(zai)(zai)(zai)(zai)和(he)(he)(he)(he)解(jie)(jie)(jie)(jie)協(xie)(xie)(xie)(xie)(xie)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)執(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)完(wan)畢(bi)后(hou)(hou)(hou)(hou)，可(ke)(ke)(ke)以(yi)按(an)照和(he)(he)(he)(he)解(jie)(jie)(jie)(jie)協(xie)(xie)(xie)(xie)(xie)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)清(qing)(qing)償(chang)(chang)條(tiao)(tiao)(tiao)件(jian)(jian)(jian)(jian)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)使(shi)(shi)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)利(li)(li)(li)(li)(li)。破(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)(di)(di)五十六條(tiao)(tiao)(tiao)規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)，在(zai)(zai)(zai)(zai)(zai)(zai)(zai)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)民法(fa)(fa)(fa)(fa)(fa)(fa)(fa)院(yuan)確(que)定(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)期(qi)(qi)(qi)限內，可(ke)(ke)(ke)以(yi)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)破(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)財產(chan)(chan)(chan)最(zui)后(hou)(hou)(hou)(hou)分(fen)(fen)(fen)(fen)(fen)(fen)配(pei)前(qian)補充(chong)(chong)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)，此前(qian)已(yi)進(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)的(de)(de)(de)(de)(de)(de)(de)分(fen)(fen)(fen)(fen)(fen)(fen)配(pei)，不(bu)(bu)(bu)(bu)再(zai)(zai)(zai)對(dui)(dui)其(qi)補充(chong)(chong)分(fen)(fen)(fen)(fen)(fen)(fen)配(pei)。根(gen)據(ju)破(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)這(zhe)三(san)條(tiao)(tiao)(tiao)規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)，已(yi)經(jing)(jing)通(tong)(tong)(tong)過(guo)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)表(biao)決(jue)(jue)(jue)的(de)(de)(de)(de)(de)(de)(de)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)整(zheng)(zheng)計(ji)(ji)(ji)(ji)(ji)劃(hua)(hua)(hua)(hua)(hua)(hua)(hua)、和(he)(he)(he)(he)解(jie)(jie)(jie)(jie)協(xie)(xie)(xie)(xie)(xie)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)、破(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)財產(chan)(chan)(chan)分(fen)(fen)(fen)(fen)(fen)(fen)配(pei)方案(an)(an)(an)(an)對(dui)(dui)補充(chong)(chong)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)的(de)(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)有(you)(you)(you)效(xiao)。因(yin)為重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)整(zheng)(zheng)計(ji)(ji)(ji)(ji)(ji)劃(hua)(hua)(hua)(hua)(hua)(hua)(hua)、和(he)(he)(he)(he)解(jie)(jie)(jie)(jie)協(xie)(xie)(xie)(xie)(xie)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)執(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)后(hou)(hou)(hou)(hou)，債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)務(wu)(wu)(wu)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)主體(ti)(ti)(ti)(ti)還(huan)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)，可(ke)(ke)(ke)以(yi)按(an)照重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)整(zheng)(zheng)計(ji)(ji)(ji)(ji)(ji)劃(hua)(hua)(hua)(hua)(hua)(hua)(hua)、和(he)(he)(he)(he)解(jie)(jie)(jie)(jie)協(xie)(xie)(xie)(xie)(xie)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)中(zhong)(zhong)(zhong)(zhong)(zhong)的(de)(de)(de)(de)(de)(de)(de)條(tiao)(tiao)(tiao)件(jian)(jian)(jian)(jian)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)使(shi)(shi)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)利(li)(li)(li)(li)(li)。破(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)清(qing)(qing)算(suan)程(cheng)序(xu)(xu)結(jie)束，債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)務(wu)(wu)(wu)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)主體(ti)(ti)(ti)(ti)就(jiu)(jiu)(jiu)需要注銷了(le)，已(yi)經(jing)(jing)分(fen)(fen)(fen)(fen)(fen)(fen)配(pei)的(de)(de)(de)(de)(de)(de)(de)財產(chan)(chan)(chan)不(bu)(bu)(bu)(bu)可(ke)(ke)(ke)能(neng)(neng)(neng)再(zai)(zai)(zai)分(fen)(fen)(fen)(fen)(fen)(fen)配(pei)，如(ru)(ru)(ru)果(guo)(guo)(guo)已(yi)經(jing)(jing)分(fen)(fen)(fen)(fen)(fen)(fen)配(pei)完(wan)了(le)，自然就(jiu)(jiu)(jiu)得(de)不(bu)(bu)(bu)(bu)到任(ren)何(he)清(qing)(qing)償(chang)(chang)。4．結(jie)論：此前(qian)的(de)(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)會(hui)(hui)(hui)(hui)(hui)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)決(jue)(jue)(jue)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)對(dui)(dui)補充(chong)(chong)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)的(de)(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)有(you)(you)(you)效(xiao)通(tong)(tong)(tong)過(guo)對(dui)(dui)以(yi)上案(an)(an)(an)(an)例(li)及法(fa)(fa)(fa)(fa)(fa)(fa)(fa)條(tiao)(tiao)(tiao)設置邏輯(ji)的(de)(de)(de)(de)(de)(de)(de)分(fen)(fen)(fen)(fen)(fen)(fen)析，我們可(ke)(ke)(ke)以(yi)得(de)出(chu)(chu)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)會(hui)(hui)(hui)(hui)(hui)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)的(de)(de)(de)(de)(de)(de)(de)決(jue)(jue)(jue)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)，對(dui)(dui)于(yu)全體(ti)(ti)(ti)(ti)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)均(jun)(jun)有(you)(you)(you)約(yue)(yue)束力，全體(ti)(ti)(ti)(ti)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)包(bao)括(kuo)以(yi)后(hou)(hou)(hou)(hou)補充(chong)(chong)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)的(de)(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)。（四）三(san)種不(bu)(bu)(bu)(bu)同(tong)破(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)程(cheng)中(zhong)(zhong)(zhong)(zhong)(zhong)，補充(chong)(chong)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)(de)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)律(lv)后(hou)(hou)(hou)(hou)果(guo)(guo)(guo)分(fen)(fen)(fen)(fen)(fen)(fen)析。1．重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)整(zheng)(zheng)程(cheng)序(xu)(xu)中(zhong)(zhong)(zhong)(zhong)(zhong)的(de)(de)(de)(de)(de)(de)(de)具(ju)體(ti)(ti)(ti)(ti)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)律(lv)后(hou)(hou)(hou)(hou)果(guo)(guo)(guo)分(fen)(fen)(fen)(fen)(fen)(fen)析。破(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)(di)(di)九十二條(tiao)(tiao)(tiao)第(di)(di)(di)二款(kuan)規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)，在(zai)(zai)(zai)(zai)(zai)(zai)(zai)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)整(zheng)(zheng)程(cheng)序(xu)(xu)中(zhong)(zhong)(zhong)(zhong)(zhong)，未(wei)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)整(zheng)(zheng)計(ji)(ji)(ji)(ji)(ji)劃(hua)(hua)(hua)(hua)(hua)(hua)(hua)執(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)期(qi)(qi)(qi)間(jian)不(bu)(bu)(bu)(bu)得(de)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)使(shi)(shi)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)利(li)(li)(li)(li)(li)；在(zai)(zai)(zai)(zai)(zai)(zai)(zai)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)整(zheng)(zheng)計(ji)(ji)(ji)(ji)(ji)劃(hua)(hua)(hua)(hua)(hua)(hua)(hua)執(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)完(wan)畢(bi)后(hou)(hou)(hou)(hou)，可(ke)(ke)(ke)按(an)照重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)整(zheng)(zheng)計(ji)(ji)(ji)(ji)(ji)劃(hua)(hua)(hua)(hua)(hua)(hua)(hua)規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)同(tong)類(lei)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)(de)清(qing)(qing)償(chang)(chang)條(tiao)(tiao)(tiao)件(jian)(jian)(jian)(jian)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)使(shi)(shi)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)利(li)(li)(li)(li)(li)。因(yin)此，在(zai)(zai)(zai)(zai)(zai)(zai)(zai)破(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)整(zheng)(zheng)程(cheng)序(xu)(xu)中(zhong)(zhong)(zhong)(zhong)(zhong)，如(ru)(ru)(ru)果(guo)(guo)(guo)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)整(zheng)(zheng)計(ji)(ji)(ji)(ji)(ji)劃(hua)(hua)(hua)(hua)(hua)(hua)(hua)通(tong)(tong)(tong)過(guo)裁(cai)定(ding)(ding)(ding)(ding)(ding)前(qian)仍未(wei)向管(guan)理(li)(li)(li)(li)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)(de)，不(bu)(bu)(bu)(bu)能(neng)(neng)(neng)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)使(shi)(shi)表(biao)決(jue)(jue)(jue)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)；如(ru)(ru)(ru)果(guo)(guo)(guo)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)整(zheng)(zheng)計(ji)(ji)(ji)(ji)(ji)劃(hua)(hua)(hua)(hua)(hua)(hua)(hua)執(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)期(qi)(qi)(qi)間(jian)補充(chong)(chong)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)的(de)(de)(de)(de)(de)(de)(de)，在(zai)(zai)(zai)(zai)(zai)(zai)(zai)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)整(zheng)(zheng)計(ji)(ji)(ji)(ji)(ji)劃(hua)(hua)(hua)(hua)(hua)(hua)(hua)執(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)期(qi)(qi)(qi)間(jian)不(bu)(bu)(bu)(bu)等行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)使(shi)(shi)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)利(li)(li)(li)(li)(li)，在(zai)(zai)(zai)(zai)(zai)(zai)(zai)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)整(zheng)(zheng)計(ji)(ji)(ji)(ji)(ji)劃(hua)(hua)(hua)(hua)(hua)(hua)(hua)執(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)完(wan)畢(bi)后(hou)(hou)(hou)(hou)可(ke)(ke)(ke)以(yi)按(an)照重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)整(zheng)(zheng)計(ji)(ji)(ji)(ji)(ji)劃(hua)(hua)(hua)(hua)(hua)(hua)(hua)規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)同(tong)類(lei)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)(de)清(qing)(qing)償(chang)(chang)條(tiao)(tiao)(tiao)件(jian)(jian)(jian)(jian)進(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)清(qing)(qing)償(chang)(chang)（相當于(yu)延后(hou)(hou)(hou)(hou)清(qing)(qing)償(chang)(chang)）。如(ru)(ru)(ru)果(guo)(guo)(guo)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)整(zheng)(zheng)計(ji)(ji)(ji)(ji)(ji)劃(hua)(hua)(hua)(hua)(hua)(hua)(hua)執(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)完(wan)畢(bi)后(hou)(hou)(hou)(hou)，債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)才申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)(de)，能(neng)(neng)(neng)否補充(chong)(chong)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)？能(neng)(neng)(neng)否按(an)照重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)整(zheng)(zheng)計(ji)(ji)(ji)(ji)(ji)劃(hua)(hua)(hua)(hua)(hua)(hua)(hua)規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)同(tong)類(lei)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)清(qing)(qing)償(chang)(chang)條(tiao)(tiao)(tiao)件(jian)(jian)(jian)(jian)進(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)清(qing)(qing)償(chang)(chang)？法(fa)(fa)(fa)(fa)(fa)(fa)(fa)律(lv)并(bing)未(wei)作(zuo)(zuo)具(ju)體(ti)(ti)(ti)(ti)規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)。通(tong)(tong)(tong)過(guo)檢索(suo)，《深(shen)圳市中(zhong)(zhong)(zhong)(zhong)(zhong)級人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)民法(fa)(fa)(fa)(fa)(fa)(fa)(fa)院(yuan)破(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)案(an)(an)(an)(an)件(jian)(jian)(jian)(jian)管(guan)理(li)(li)(li)(li)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)工作(zuo)(zuo)規(gui)(gui)(gui)(gui)(gui)范》第(di)(di)(di)六十三(san)條(tiao)(tiao)(tiao)第(di)(di)(di)三(san)款(kuan)規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)，債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)整(zheng)(zheng)計(ji)(ji)(ji)(ji)(ji)劃(hua)(hua)(hua)(hua)(hua)(hua)(hua)執(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)完(wan)畢(bi)后(hou)(hou)(hou)(hou)補充(chong)(chong)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)(de)，管(guan)理(li)(li)(li)(li)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)不(bu)(bu)(bu)(bu)再(zai)(zai)(zai)接受申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)。深(shen)圳中(zhong)(zhong)(zhong)(zhong)(zhong)院(yuan)的(de)(de)(de)(de)(de)(de)(de)規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)具(ju)有(you)(you)(you)一(yi)定(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)道理(li)(li)(li)(li)，首先債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)時屬于(yu)破(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)程(cheng)序(xu)(xu)中(zhong)(zhong)(zhong)(zhong)(zhong)的(de)(de)(de)(de)(de)(de)(de)特有(you)(you)(you)環節，如(ru)(ru)(ru)果(guo)(guo)(guo)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)整(zheng)(zheng)計(ji)(ji)(ji)(ji)(ji)劃(hua)(hua)(hua)(hua)(hua)(hua)(hua)已(yi)經(jing)(jing)執(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)完(wan)畢(bi)，那么破(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)程(cheng)序(xu)(xu)就(jiu)(jiu)(jiu)會(hui)(hui)(hui)(hui)(hui)終結(jie)，既(ji)然破(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)程(cheng)序(xu)(xu)已(yi)經(jing)(jing)終結(jie)，債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)就(jiu)(jiu)(jiu)不(bu)(bu)(bu)(bu)可(ke)(ke)(ke)能(neng)(neng)(neng)再(zai)(zai)(zai)通(tong)(tong)(tong)過(guo)破(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)程(cheng)序(xu)(xu)來行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)使(shi)(shi)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)利(li)(li)(li)(li)(li)，管(guan)理(li)(li)(li)(li)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)也就(jiu)(jiu)(jiu)不(bu)(bu)(bu)(bu)能(neng)(neng)(neng)再(zai)(zai)(zai)接受申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)。根(gen)據(ju)上述(shu)分(fen)(fen)(fen)(fen)(fen)(fen)析，重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)整(zheng)(zheng)計(ji)(ji)(ji)(ji)(ji)劃(hua)(hua)(hua)(hua)(hua)(hua)(hua)執(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)完(wan)畢(bi)后(hou)(hou)(hou)(hou)，債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)將(jiang)不(bu)(bu)(bu)(bu)被(bei)受理(li)(li)(li)(li)，也不(bu)(bu)(bu)(bu)能(neng)(neng)(neng)按(an)照重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)整(zheng)(zheng)計(ji)(ji)(ji)(ji)(ji)劃(hua)(hua)(hua)(hua)(hua)(hua)(hua)規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)同(tong)類(lei)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)(de)清(qing)(qing)償(chang)(chang)條(tiao)(tiao)(tiao)件(jian)(jian)(jian)(jian)進(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)清(qing)(qing)償(chang)(chang)。2．和(he)(he)(he)(he)解(jie)(jie)(jie)(jie)程(cheng)序(xu)(xu)中(zhong)(zhong)(zhong)(zhong)(zhong)的(de)(de)(de)(de)(de)(de)(de)具(ju)體(ti)(ti)(ti)(ti)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)律(lv)后(hou)(hou)(hou)(hou)果(guo)(guo)(guo)分(fen)(fen)(fen)(fen)(fen)(fen)析。破(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)第(di)(di)(di)一(yi)百條(tiao)(tiao)(tiao)第(di)(di)(di)三(san)款(kuan)規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)，和(he)(he)(he)(he)解(jie)(jie)(jie)(jie)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)未(wei)依(yi)照本法(fa)(fa)(fa)(fa)(fa)(fa)(fa)規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)(de)，在(zai)(zai)(zai)(zai)(zai)(zai)(zai)和(he)(he)(he)(he)解(jie)(jie)(jie)(jie)協(xie)(xie)(xie)(xie)(xie)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)執(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)期(qi)(qi)(qi)間(jian)不(bu)(bu)(bu)(bu)得(de)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)使(shi)(shi)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)利(li)(li)(li)(li)(li)；在(zai)(zai)(zai)(zai)(zai)(zai)(zai)和(he)(he)(he)(he)解(jie)(jie)(jie)(jie)協(xie)(xie)(xie)(xie)(xie)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)執(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)完(wan)畢(bi)后(hou)(hou)(hou)(hou)，可(ke)(ke)(ke)按(an)照和(he)(he)(he)(he)解(jie)(jie)(jie)(jie)協(xie)(xie)(xie)(xie)(xie)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)清(qing)(qing)償(chang)(chang)條(tiao)(tiao)(tiao)件(jian)(jian)(jian)(jian)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)使(shi)(shi)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)利(li)(li)(li)(li)(li)。因(yin)此，在(zai)(zai)(zai)(zai)(zai)(zai)(zai)和(he)(he)(he)(he)解(jie)(jie)(jie)(jie)程(cheng)序(xu)(xu)中(zhong)(zhong)(zhong)(zhong)(zhong)，如(ru)(ru)(ru)果(guo)(guo)(guo)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)和(he)(he)(he)(he)解(jie)(jie)(jie)(jie)協(xie)(xie)(xie)(xie)(xie)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)通(tong)(tong)(tong)過(guo)裁(cai)定(ding)(ding)(ding)(ding)(ding)前(qian)仍未(wei)向管(guan)理(li)(li)(li)(li)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)(de)，不(bu)(bu)(bu)(bu)能(neng)(neng)(neng)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)使(shi)(shi)表(biao)決(jue)(jue)(jue)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)；如(ru)(ru)(ru)果(guo)(guo)(guo)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)和(he)(he)(he)(he)解(jie)(jie)(jie)(jie)協(xie)(xie)(xie)(xie)(xie)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)執(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)期(qi)(qi)(qi)間(jian)補充(chong)(chong)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)的(de)(de)(de)(de)(de)(de)(de)，在(zai)(zai)(zai)(zai)(zai)(zai)(zai)和(he)(he)(he)(he)解(jie)(jie)(jie)(jie)協(xie)(xie)(xie)(xie)(xie)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)執(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)期(qi)(qi)(qi)間(jian)不(bu)(bu)(bu)(bu)能(neng)(neng)(neng)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)使(shi)(shi)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)利(li)(li)(li)(li)(li)，在(zai)(zai)(zai)(zai)(zai)(zai)(zai)和(he)(he)(he)(he)解(jie)(jie)(jie)(jie)協(xie)(xie)(xie)(xie)(xie)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)執(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)完(wan)畢(bi)后(hou)(hou)(hou)(hou)可(ke)(ke)(ke)以(yi)按(an)照和(he)(he)(he)(he)解(jie)(jie)(jie)(jie)協(xie)(xie)(xie)(xie)(xie)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)同(tong)類(lei)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)(de)清(qing)(qing)償(chang)(chang)條(tiao)(tiao)(tiao)件(jian)(jian)(jian)(jian)進(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)清(qing)(qing)償(chang)(chang)（相當于(yu)延后(hou)(hou)(hou)(hou)清(qing)(qing)償(chang)(chang)）。法(fa)(fa)(fa)(fa)(fa)(fa)(fa)律(lv)并(bing)對(dui)(dui)和(he)(he)(he)(he)解(jie)(jie)(jie)(jie)協(xie)(xie)(xie)(xie)(xie)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)執(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)完(wan)畢(bi)后(hou)(hou)(hou)(hou)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)(de)情形，并(bing)未(wei)作(zuo)(zuo)出(chu)(chu)具(ju)體(ti)(ti)(ti)(ti)規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)。通(tong)(tong)(tong)過(guo)檢索(suo)，深(shen)圳中(zhong)(zhong)(zhong)(zhong)(zhong)院(yuan)作(zuo)(zuo)出(chu)(chu)的(de)(de)(de)(de)(de)(de)(de)《破(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)案(an)(an)(an)(an)件(jian)(jian)(jian)(jian)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)審核認定(ding)(ding)(ding)(ding)(ding)指(zhi)引》第(di)(di)(di)八十條(tiao)(tiao)(tiao)第(di)(di)(di)三(san)款(kuan)規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)，債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)未(wei)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)期(qi)(qi)(qi)限內申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)，在(zai)(zai)(zai)(zai)(zai)(zai)(zai)和(he)(he)(he)(he)解(jie)(jie)(jie)(jie)協(xie)(xie)(xie)(xie)(xie)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)執(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)完(wan)畢(bi)后(hou)(hou)(hou)(hou)補充(chong)(chong)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)(de)，管(guan)理(li)(li)(li)(li)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)不(bu)(bu)(bu)(bu)再(zai)(zai)(zai)受理(li)(li)(li)(li)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)。參考該(gai)(gai)規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)，和(he)(he)(he)(he)解(jie)(jie)(jie)(jie)協(xie)(xie)(xie)(xie)(xie)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)執(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)完(wan)畢(bi)后(hou)(hou)(hou)(hou)，債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)管(guan)理(li)(li)(li)(li)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)不(bu)(bu)(bu)(bu)再(zai)(zai)(zai)受理(li)(li)(li)(li)，不(bu)(bu)(bu)(bu)能(neng)(neng)(neng)按(an)照和(he)(he)(he)(he)解(jie)(jie)(jie)(jie)協(xie)(xie)(xie)(xie)(xie)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)同(tong)類(lei)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)(de)清(qing)(qing)償(chang)(chang)條(tiao)(tiao)(tiao)件(jian)(jian)(jian)(jian)進(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)清(qing)(qing)償(chang)(chang)。3．清(qing)(qing)算(suan)程(cheng)序(xu)(xu)中(zhong)(zhong)(zhong)(zhong)(zhong)的(de)(de)(de)(de)(de)(de)(de)具(ju)體(ti)(ti)(ti)(ti)法(fa)(fa)(fa)(fa)(fa)(fa)(fa)律(lv)后(hou)(hou)(hou)(hou)果(guo)(guo)(guo)分(fen)(fen)(fen)(fen)(fen)(fen)析。如(ru)(ru)(ru)果(guo)(guo)(guo)破(po)(po)(po)(po)(po)(po)(po)產(chan)(chan)(chan)清(qing)(qing)算(suan)程(cheng)序(xu)(xu)已(yi)經(jing)(jing)終結(jie)，則債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)務(wu)(wu)(wu)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)已(yi)無財產(chan)(chan)(chan)可(ke)(ke)(ke)供分(fen)(fen)(fen)(fen)(fen)(fen)配(pei)，債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)未(wei)申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)的(de)(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)，不(bu)(bu)(bu)(bu)可(ke)(ke)(ke)能(neng)(neng)(neng)再(zai)(zai)(zai)得(de)到清(qing)(qing)償(chang)(chang)。因(yin)此，在(zai)(zai)(zai)(zai)(zai)(zai)(zai)財產(chan)(chan)(chan)分(fen)(fen)(fen)(fen)(fen)(fen)配(pei)協(xie)(xie)(xie)(xie)(xie)議(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)(yi)通(tong)(tong)(tong)過(guo)裁(cai)定(ding)(ding)(ding)(ding)(ding)后(hou)(hou)(hou)(hou)，申(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)報(bao)(bao)(bao)(bao)(bao)(bao)(bao)的(de)(de)(de)(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)將(jiang)不(bu)(bu)(bu)(bu)會(hui)(hui)(hui)(hui)(hui)被(bei)受理(li)(li)(li)(li)，該(gai)(gai)債(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)不(bu)(bu)(bu)(bu)能(neng)(neng)(neng)通(tong)(tong)(tong)過(guo)清(qing)(qing)算(suan)程(cheng)序(xu)(xu)進(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)清(qing)(qing)償(chang)(chang)。

四、結語

破(po)(po)產(chan)程(cheng)(cheng)(cheng)序是(shi)一(yi)(yi)(yi)種(zhong)概括性執(zhi)行(xing)程(cheng)(cheng)(cheng)序和集體清償(chang)程(cheng)(cheng)(cheng)序，設(she)立破(po)(po)產(chan)程(cheng)(cheng)(cheng)序旨在規(gui)范公平清償(chang)債權(quan)債務，要兼顧公平與效率的(de)(de)(de)原(yuan)(yuan)則。設(she)置債權(quan)申(shen)(shen)報的(de)(de)(de)時限(xian)，一(yi)(yi)(yi)方(fang)面(mian)能(neng)推(tui)動(dong)破(po)(po)產(chan)程(cheng)(cheng)(cheng)序的(de)(de)(de)順利(li)推(tui)進，另(ling)一(yi)(yi)(yi)方(fang)面(mian)也(ye)會損害因(yin)(yin)(yin)各種(zhong)原(yuan)(yuan)因(yin)(yin)(yin)沒有申(shen)(shen)報債權(quan)的(de)(de)(de)債權(quan)人利(li)益。為貫(guan)徹破(po)(po)產(chan)法(fa)(fa)基本原(yuan)(yuan)則，我(wo)國破(po)(po)產(chan)法(fa)(fa)在兩個地方(fang)對債權(quan)申(shen)(shen)報期(qi)(qi)限(xian)進行(xing)了設(she)置，一(yi)(yi)(yi)方(fang)面(mian)是(shi)受理法(fa)(fa)院(yuan)確定(ding)債權(quan)申(shen)(shen)報期(qi)(qi)限(xian)，另(ling)一(yi)(yi)(yi)方(fang)面(mian)則是(shi)未在法(fa)(fa)院(yuan)確定(ding)期(qi)(qi)限(xian)內申(shen)(shen)報債權(quan)的(de)(de)(de)債權(quan)人允許(xu)其進行(xing)補(bu)充申(shen)(shen)報，但補(bu)充申(shen)(shen)報并不(bu)(bu)是(shi)無限(xian)制。不(bu)(bu)管出于主觀原(yuan)(yuan)因(yin)(yin)(yin)還是(shi)客觀原(yuan)(yuan)因(yin)(yin)(yin)，債權(quan)人若(ruo)不(bu)(bu)及(ji)時申(shen)(shen)報債權(quan)，其權(quan)益均會受到不(bu)(bu)同程(cheng)(cheng)(cheng)度的(de)(de)(de)損害，輕(qing)則不(bu)(bu)能(neng)行(xing)使表決權(quan)，重(zhong)則可能(neng)導致債權(quan)不(bu)(bu)能(neng)通過(guo)破(po)(po)產(chan)程(cheng)(cheng)(cheng)序進行(xing)清償(chang)。

作者:周隼 單位:重慶海力律師(shi)事務所