股东对公司享有债权虽然看似并无特殊,却极易由于二者之间的关联关系而成为利益转移的途径,当公司不能清偿到期债务时,将股东与普通债权人同等对待,对于普通债权人可能导致利益损害。因此,对股东享有的债权加以甄别,对股东以违反诚信的方式取得的公司债权劣后清偿,是一种保护公司债权人合法利益的有益尝试。 Although the shareholders’ rights to the company appear to be special, they can easily become the way of transfer of interests due to the connection between the two parties. When the company can not pay off the debts due, the shareholders are treated equally with the ordinary creditors. For ordinary creditors May lead to damage to interests. Therefore, it is a beneficial attempt to protect the legitimate interests of the creditors of the company by screening the debts enjoyed by shareholders and paying off the debts of the company obtained by the shareholders in a manner that violates the honesty and credibility.