虽然新破产法已经在劳动报酬请求权与抵押债权的优先性上做出了折中的规定,但关于这二者的关系仍然是学术界争论的焦点。同时,在实践操作层面上也在这一问题上遇到许多尴尬。本文认为劳动报酬请求权在破产清偿顺序中应当先于抵押债权受偿,而不应仅在抵押财产之外的破产财产中受偿。 Although the new bankruptcy law has made a compromise on the priority of claims for labor remuneration and claims on mortgages, the relationship between the two is still the focus of academic controversy. At the same time, there are many embarrassing situations on the operational level. This paper argues that the right of remuneration for remuneration for compensation in the bankruptcy should be prior to the mortgage claims, and should not be compensated only in the bankruptcy property other than the mortgaged property.