企(qi)業(ye)與(yu)股東(dong)(dong)(dong)間的(de)借款(kuan)(kuan)包括企(qi)業(ye)向股東(dong)(dong)(dong)的(de)借款(kuan)(kuan)和(he)股東(dong)(dong)(dong)向企(qi)業(ye)提(ti)供的(de)借款(kuan)(kuan)。由于企(qi)業(ye)與(yu)股東(dong)(dong)(dong)之間同時存在投資關(guan)系和(he)民(min)間借貸法律(lv)(lv)關(guan)系，如果(guo)不注意，有(you)可(ke)能引起不必要的(de)法律(lv)(lv)風(feng)(feng)(feng)險(xian)。中和(he)法律(lv)(lv)咨(zi)詢律(lv)(lv)師(shi)(shi)團隊(dui)特別參照濟南市中級人民(min)法院最新發布的(de)《民(min)營企(qi)業(ye)常見法律(lv)(lv)風(feng)(feng)(feng)險(xian)防(fang)(fang)范指引》，根據(ju)多年為企(qi)業(ye)提(ti)供法律(lv)(lv)顧問律(lv)(lv)師(shi)(shi)服(fu)務(wu)的(de)經驗，對企(qi)業(ye)與(yu)股東(dong)(dong)(dong)之間借款(kuan)(kuan)法律(lv)(lv)風(feng)(feng)(feng)險(xian)進(jin)行提(ti)示，并從實(shi)務(wu)層面較提(ti)出全面的(de)法律(lv)(lv)風(feng)(feng)(feng)險(xian)防(fang)(fang)范措施，供大家參考學習：

　　一、避免企業向(xiang)股東借款(kuan)(kuan)后因怠于訴(su)訟導致款(kuan)(kuan)項無法追回。

　　《公(gong)(gong)司(si)(si)(si)法(fa)》雖規定了(le)公(gong)(gong)司(si)(si)(si)不(bu)得直(zhi)(zhi)接或(huo)通過子(zi)公(gong)(gong)司(si)(si)(si)向(xiang)董(dong)事、監(jian)(jian)事、高級管理人(ren)員提(ti)(ti)(ti)(ti)供(gong)借(jie)款(kuan)，但對(dui)于股(gu)(gu)東(dong)(dong)(dong)卻沒有(you)(you)規定，如(ru)果股(gu)(gu)東(dong)(dong)(dong)未在公(gong)(gong)司(si)(si)(si)擔任(ren)上(shang)述職務(wu)，則(ze)公(gong)(gong)司(si)(si)(si)向(xiang)股(gu)(gu)東(dong)(dong)(dong)提(ti)(ti)(ti)(ti)供(gong)借(jie)款(kuan)，應予準(zhun)許(xu)。股(gu)(gu)東(dong)(dong)(dong)獲得企業借(jie)款(kuan)后，遲遲不(bu)予歸(gui)還(huan)，而大股(gu)(gu)東(dong)(dong)(dong)或(huo)實際控股(gu)(gu)股(gu)(gu)東(dong)(dong)(dong)掌控了(le)公(gong)(gong)司(si)(si)(si)，也不(bu)起訴(su)(su)(su)訴(su)(su)(su)請(qing)(qing)借(jie)款(kuan)股(gu)(gu)東(dong)(dong)(dong)償還(huan)債務(wu)，導致公(gong)(gong)司(si)(si)(si)借(jie)款(kuan)因超過訴(su)(su)(su)訟(song)(song)時(shi)效而無法(fa)追回，公(gong)(gong)司(si)(si)(si)或(huo)小股(gu)(gu)東(dong)(dong)(dong)利(li)益(yi)受(shou)損(sun)(sun)。符合條件的小股(gu)(gu)東(dong)(dong)(dong)可以書(shu)面請(qing)(qing)求(qiu)(qiu)(qiu)董(dong)事會(hui)(hui)(監(jian)(jian)事會(hui)(hui))或(huo)者不(bu)設董(dong)事會(hui)(hui)的有(you)(you)限責任(ren)公(gong)(gong)司(si)(si)(si)的執行(xing)(xing)董(dong)事(執行(xing)(xing)監(jian)(jian)事)向(xiang)人(ren)民(min)法(fa)院提(ti)(ti)(ti)(ti)起訴(su)(su)(su)訟(song)(song)。監(jian)(jian)事會(hui)(hui)、不(bu)設監(jian)(jian)事會(hui)(hui)的有(you)(you)限責任(ren)公(gong)(gong)司(si)(si)(si)的監(jian)(jian)事、董(dong)事會(hui)(hui)、執行(xing)(xing)董(dong)事收到書(shu)面請(qing)(qing)求(qiu)(qiu)(qiu)后拒絕提(ti)(ti)(ti)(ti)起訴(su)(su)(su)訟(song)(song)，或(huo)者自(zi)收到請(qing)(qing)求(qiu)(qiu)(qiu)之日(ri)起30日(ri)內未提(ti)(ti)(ti)(ti)起訴(su)(su)(su)訟(song)(song)，或(huo)者情(qing)況緊急、不(bu)立即提(ti)(ti)(ti)(ti)起訴(su)(su)(su)訟(song)(song)將(jiang)會(hui)(hui)使公(gong)(gong)司(si)(si)(si)利(li)益(yi)受(shou)到難以彌補的損(sun)(sun)害的，提(ti)(ti)(ti)(ti)起書(shu)面請(qing)(qing)求(qiu)(qiu)(qiu)的小股(gu)(gu)東(dong)(dong)(dong)可以自(zi)己(ji)的名義直(zhi)(zhi)接向(xiang)人(ren)民(min)法(fa)院提(ti)(ti)(ti)(ti)起訴(su)(su)(su)訟(song)(song)，以保護公(gong)(gong)司(si)(si)(si)利(li)益(yi)。

　　二、避免股東向企業出借的(de)款項變注冊資本。

　　中和法律(lv)咨詢律(lv)師認(ren)為，如(ru)企(qi)(qi)業與股(gu)(gu)(gu)東(dong)融(rong)資(zi)(zi)協(xie)議(yi)(yi)約定(ding)，企(qi)(qi)業到期不歸還的，借款(kuan)轉變為股(gu)(gu)(gu)東(dong)對(dui)企(qi)(qi)業的投資(zi)(zi)，由此(ci)導(dao)致的法律(lv)后(hou)果(guo)是，企(qi)(qi)業可能(neng)因此(ci)導(dao)致低價格增(zeng)資(zi)(zi)，股(gu)(gu)(gu)東(dong)的股(gu)(gu)(gu)權被稀釋。建議(yi)(yi)企(qi)(qi)業在向(xiang)股(gu)(gu)(gu)東(dong)融(rong)資(zi)(zi)時簽署正規的借款(kuan)協(xie)議(yi)(yi)，避免加入逾期歸還借款(kuan)轉變為增(zeng)資(zi)(zi)的條(tiao)款(kuan)，股(gu)(gu)(gu)東(dong)在借款(kuan)融(rong)資(zi)(zi)的股(gu)(gu)(gu)東(dong)會(hui)議(yi)(yi)中應(ying)對(dui)增(zeng)資(zi)(zi)的條(tiao)款(kuan)持反對(dui)意見。確因融(rong)資(zi)(zi)需要妥協(xie)的，亦應(ying)約定(ding)按市場價或經對(dui)公司估值后(hou)折(zhe)兌股(gu)(gu)(gu)權。