关联企业是一种新兴的企业生态,由此引发了一系列问题,新公司法的出台给研究此类问题提供了契机和工具。关联企业之间由于其过于密切的联系必然相互间存在债权债务,此需要在破产时予以清算,应在子公司破产和母、子公司同时破产时采用不同的方法,即衡平居次和实质合并方式予以解决。 Affiliated companies are a kind of emerging business ecology, which has triggered a series of problems. The promulgation of the new company law provides an opportunity and a tool to study such issues. Due to their close relationship between affiliated enterprises, credit and debt will inevitably exist between each other and need to be liquidated in bankruptcy. Different methods should be adopted for the bankruptcy of a subsidiary and bankruptcy of a parent or subsidiary at the same time, that is, Way to be resolved.