关于同破产人具有关联关系的主体的劣后债权分析
Research on the Rights Protection of Bankruptcy Administrators in Performing Their Duties
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초록
现《中华人民共和国公司法》（以下简称“公司法”））将公司股东损害公司利益的行为、股东失权等事项及相关制度进行了明确。此外，随着《中华人民共和国企业破产法（修订）草案》（以下简称“《草案》”）出台，将破产申请受理后家庭成员之间的借款债权、破产债权产生的利息、破产人发行的次级债券形成的劣后债权、破产申请受理前破产人未支付的特定惩罚性债权、有关联的主体与破产人之间的不公平交易产生的债权纳入破产财产清偿范围，并列在普通债权之后依次清偿。实践中，破产案件中除前述劣后债权外，部分案件中存在因股东及实际控制人在公司资本显著不足等情况下向公司提供借款而产生的借款，该借款债权是否属于同破产人具有关联关系的主体与破产人之间的不公允交易而对破产人享有的债权，以及该种情况下产生的债权的确认及清偿程序，尚无明确及统一的标准，故笔者在本文中主要就关联关系主体的劣后债权的理论及实践对相关劣后债权制度进行分析，从而对关联关系主体的劣后债权的确认要点、债权人权益、清偿顺序等进行分析和梳理。
Abstract
The current Company Law of the People's Republic of China (hereinafter referred to as the "Company Law") clearly defines acts of shareholders harming the company's interests, shareholder disqualification and other related matters and systems. In addition, with the issuance of the Draft Amendment to the Enterprise Bankruptcy Law of the People's Republic of China (hereinafter referred to as the "Draft"), several types of claims have been included in the scope of bankruptcy property repayment, to be repaid in sequence after ordinary claims. These include loan claims between family members after the acceptance of bankruptcy applications, interest arising from bankruptcy claims, subordinated claims formed by subordinated bonds issued by the bankrupt, specific punitive claims unpaid by the bankrupt before the acceptance of bankruptcy applications, and claims arising from unfair transactions between related entities and the bankrupt. In practice, besides the aforementioned subordinated claims in bankruptcy cases, some cases involve loans provided by shareholders or actual controllers to the company when the company's capital is significantly insufficient. There is no clear and unified standard regarding whether such loan claims qualify as claims against the bankrupt arising from unfair transactions between related entities and the bankrupt, nor regarding the confirmation and repayment procedures for such claims. Therefore, this paper mainly analyzes the subordinated claims system based on the theory and practice of subordinated claims of related entities, so as to sort out and analyze the key confirmation points, creditor rights and interests, and repayment order of subordinated claims of related entities.