对破产人的特定财产享有担保权的权利人,对该特定财产优先受偿。破产财产在优先清偿破产费用和共益债务后,所欠职工的工资和医疗、伤残补助、抚恤费用等应当划入职工个人账户的基本养老保险、基本医疗保险费用,以及法律、行政法规规定应当支付给职工的补偿金和其他的社会保险费用及破产人所欠税款。 The obligee who has the security right in the bankrupt’s particular property shall be given priority in that particular property. After the bankruptcy property has prioritized bankruptcy expenses and common-use debts, the basic old-age insurance and basic medical insurance expenses that should be included in the employee’s personal account, such as wages and medical expenses, disability allowances and pensions expenses, as well as the expenses for basic medical insurance as well as the expenses due to laws and administrative regulations Compensation paid to employees and other social insurance costs and taxes owed by the bankrupt.