关键词: 企业破产, 破产债权保障, 关联企业, 债权人利益平衡, 衡平居次

Abstract:

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.

Key words: enterprise bankruptcy, bankruptcy credit protection, affiliated enterprises, interest balance of creditors, equitable subordination