“深石原则”(Deep Rock Doctrine)又称“衡平居次原则”(equitable subordina-tion),其源自于美国判例法,规定控制公司的债权无论有无别除权或优先权,均应次于从属公司的其他债权受清偿,以保护从属公司的债权人。“深石原则”产生于美国的一桩判例,在该案中,控制公司是该案的被告,深石公司为其从属公司,法院认为深石公司在成立之初的资本不足,且其业务经营完全受被告公司所控制,经营方法主要为了被告公司的利益,因此判决被告公司对深石公司的 “Deep Rock Doctrine,” also known as equitable subordina- tion, is derived from the U.S. case law that provides for the control of a company’s claims whether or not there is no other right of excuse or priority , Be subordinated to the other claims of the subordinate company to protect the creditors of the subordinate company. “Deep Rock Principle ” produced a precedent in the United States, in which case the controlling company was the defendant in the case and Shenshi Company was its subordinate company. The court held that the initial capital of Shenshi was insufficient and that Its business operation is completely controlled by the defendant company. The method of operation is mainly for the benefit of the defendant company. Therefore, the defendant company convicted the defendant company of