摘要
破产清算中如何解决股东债权与外部债权的受偿顺序问题,司法实务界和理论界也一直存在争议,成为亟需解决的实务难题。文章从股东对公司进行借贷,以及股东与公司之间进行关联交易形成的债权这两个方面,整理出国内对股东债权性质认定的典型案例,期望可以为今后研究股东债权受偿顺序提供理论参考。
In bankruptcy liquidation, how to solve the sequence of shareholders’ claims and external claims has been controversial in judicial practice and theory circles, which has become an urgent practical problem to be solved. From the two aspects of shareholders’ loans to the company and the creditor’s rights formed by related transactions between shareholders and the company, this paper sorts out the typical cases of the identification of the nature of shareholders’ creditor’s rights in China, hoping to provide theoretical reference for future research on the sequence of shareholders’ creditor’s rights.
出处
《法学（汉斯）》
2023年第2期437-442,共6页
Open Journal of Legal Science
