破产债权制度的设立与完善的根本目的在于保障破产债权的公平清偿。先进国家的经验表明，构建以劣后债权为核心的破产债权例外制度已成为众多国家的立法选择。我国目前的破产债权制度体系呈现出以普通债权与优先债权为核心的二元结构，也辅以一些除斥债权规定。在坚持公平清偿这一核心目标导向、理性体现“债权平等原则”的制度设计过程中，应当重视破产债权例外制度，尤其是制度构建上应该基本上摒弃现有的除斥债权规定而代之以劣后债权制度，通过整体上的范围厘定以及清偿顺位上的优化设计，藉此建立起优先债权、普通债权、劣后债权（同时亦应辅以必要的除斥债权）的三元破产债权结构体系。

在我国社会主义法制不断完善发展的过程中，商法作为市场经济的制度保障，其体系的健全和拓展是实现法治国家的应有之义。软商法是一个前沿性的抽象议题，对其加以重视和研讨是富含巨大的理论意义和现实价值的。虽然目前鲜有专门性的针对软商法进行研究的成果，但辅以现有的软法研究成果进行展示、剥离、借鉴，可以为软商法议题的开创、发扬、构建奠定较为坚实的基础。

Cases of false statement of securities has serious damage to China's securitiesmarket and the order of the socialist market economy , the applicable laws onfalse statement civil compensation has profound practical significance for solving this kind of dispute.In the case of false statement in securities , constrained by the lack of legislation in China , the lack of relevant theory and practice, lead to the application of the law of the false statement civil tort compensation process ,in the construction of the false state-ment of securities system , should be combined with the particularity of Securities Misrepresentation , reasonablesecurities tort law sys-tem design and the application of civil law .Especially for thedisclosure , disclosure date , subject to securities law knowledge do sup-port the concept limits , must consider the realistic situation , with reference to related rulesdeveloped capital market is considered .

In the process of enterprise bankruptcy, it is important to guarantee the equitable distribution of bankruptcy credits by laws and regulations. Among different forms of enterprise bankruptcy, affiliated enterprises’ bankruptcy is of intrinsic particularity and it is more worthwhile to discuss about how to better protect enterprises’ bankruptcy credits. With the rapid development of economy, the defects of laws and regulations related to enterprise bankruptcy are becoming more evident. Since it is a dynamic process from the establishment to the bankruptcy of enterprises, the protection of enterprise bankruptcy credits should start with the establishment of the enterprise, and through the design of continuous system from“the beginning”to“the end”, we can provide a perfect mechanism of affiliated enterprises bankruptcy credit protection.

加强基层社会管理法治化建设是提高基层社会管理水平的基本要求.认为在基层社会管理法治化过程中,大多强调管理者应依法管理,却忽视了被管理者的法治化,也没有充分发挥司法在基层社会管理中的重要作用.提出在基层社会管理法治化的过程中应全面把握,抓好“自上而下”和“自下而上”两条线,充分发挥司法的居中裁判平衡作用,从而更好地推进我国基层社会管理法治化的进程.

税收债权优先性作为税收债权的一个特有属性，在理论分析和司法适用上都存在诸多争议，特别是在破产程序中的税收债权的优先性问题，不仅关系到破产相关人的利益平衡，同时对税收征收具有重要意义。因此，在企业破产程序中，正确进行法律适用尤为重要，而破产程序中的税收优先性与《税收征管法》意义上的优先性基于各自特有的逻辑在税收范围以及立法上产生了冲突，导致破产税收优先实现困难。解决企业破产税收优先的适用应在肯定破产税收债权优先性合理的基础上，综合考虑现有法律规则并适当借鉴有益经验，从而更好地解决企业破产税收债权优先性法律适用问题。

随着我国城镇化的发展,大量的基础建设需要更多的土地供应,特别是在农村的城镇化过程中,限于我国法律的规定,人为将农村城镇化过程的土地需求与征地进行捆绑,造成了城镇化用地必须经过征地得以解决的认识误区,实际上土地的所有权与使用权可以分离,而征地只能严格适用于基于公共利益需要而改变农村土地所有权的情况,因此其他农村用地则需要通过使用权的过渡进行改变,在农村城镇化过程中,因对这两种情况进行区别对待。