股权问题历来是现代公司制度的焦点问题，而公司破产与股权的关系格外密切。《公司法》明确规定，公司可以设立子公司，子公司具有企业法人资格，依法独立承担民事责任。据此，母公司（即控股公司）通过出资而拥有子公司的股权，然而，一旦母公司破产，母公司拥有子公司的股权 Equity has always been the focus of the modern company system, and the relationship between bankruptcy and equity is particularly close. The “Company Law” clearly stipulates that a company may set up a subsidiary company that is qualified as an enterprise legal person and independently undertakes civil liability according to law. Accordingly, the parent company (ie the holding company) owns the equity of the subsidiary through contribution, however, once the parent company goes bankrupt, the parent company owns the equity of the subsidiary