企(qi)(qi)(qi)業(ye)(ye)(ye)與(yu)股(gu)(gu)東(dong)(dong)(dong)間(jian)的(de)借(jie)款包括企(qi)(qi)(qi)業(ye)(ye)(ye)向(xiang)股(gu)(gu)東(dong)(dong)(dong)的(de)借(jie)款和(he)股(gu)(gu)東(dong)(dong)(dong)向(xiang)企(qi)(qi)(qi)業(ye)(ye)(ye)提(ti)(ti)供的(de)借(jie)款。由于企(qi)(qi)(qi)業(ye)(ye)(ye)與(yu)股(gu)(gu)東(dong)(dong)(dong)之間(jian)同時存在投資關系和(he)民間(jian)借(jie)貸法律(lv)(lv)關系，如果不注意，有(you)可能引起不必要的(de)法律(lv)(lv)風(feng)險(xian)。中(zhong)和(he)法律(lv)(lv)咨詢律(lv)(lv)師團隊特別參照濟南市(shi)中(zhong)級(ji)人民法院最新發布的(de)《民營企(qi)(qi)(qi)業(ye)(ye)(ye)常見法律(lv)(lv)風(feng)險(xian)防范指(zhi)引》，根據多年為(wei)企(qi)(qi)(qi)業(ye)(ye)(ye)提(ti)(ti)供法律(lv)(lv)顧(gu)問律(lv)(lv)師服務(wu)(wu)的(de)經(jing)驗(yan)，對企(qi)(qi)(qi)業(ye)(ye)(ye)與(yu)股(gu)(gu)東(dong)(dong)(dong)之間(jian)借(jie)款法律(lv)(lv)風(feng)險(xian)進行提(ti)(ti)示(shi)，并從實務(wu)(wu)層面較提(ti)(ti)出全面的(de)法律(lv)(lv)風(feng)險(xian)防范措施，供大家參考(kao)學習：

　　一、避(bi)免企業(ye)向股東借款后因怠于訴訟導致款項無(wu)法追(zhui)回。

　　《公(gong)(gong)(gong)司(si)(si)法》雖規定了公(gong)(gong)(gong)司(si)(si)不得(de)(de)直接或(huo)通過(guo)子(zi)公(gong)(gong)(gong)司(si)(si)向(xiang)(xiang)董事(shi)(shi)(shi)、監事(shi)(shi)(shi)、高(gao)級管理人(ren)(ren)員提(ti)供(gong)借(jie)(jie)款，但對于(yu)股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)卻沒有規定，如果股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)未在公(gong)(gong)(gong)司(si)(si)擔任(ren)上述(shu)職(zhi)務，則(ze)公(gong)(gong)(gong)司(si)(si)向(xiang)(xiang)股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)提(ti)供(gong)借(jie)(jie)款，應(ying)予準許。股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)獲(huo)得(de)(de)企業借(jie)(jie)款后(hou)(hou)，遲(chi)遲(chi)不予歸還，而(er)大股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)或(huo)實(shi)際控股(gu)(gu)(gu)股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)掌(zhang)控了公(gong)(gong)(gong)司(si)(si)，也不起(qi)訴(su)(su)(su)訴(su)(su)(su)請(qing)(qing)(qing)借(jie)(jie)款股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)償還債務，導致公(gong)(gong)(gong)司(si)(si)借(jie)(jie)款因超過(guo)訴(su)(su)(su)訟時效而(er)無(wu)法追(zhui)回，公(gong)(gong)(gong)司(si)(si)或(huo)小股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)利(li)益受(shou)損(sun)。符合條(tiao)件的(de)(de)小股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)可(ke)以書(shu)面請(qing)(qing)(qing)求(qiu)董事(shi)(shi)(shi)會(hui)(監事(shi)(shi)(shi)會(hui))或(huo)者(zhe)不設董事(shi)(shi)(shi)會(hui)的(de)(de)有限責任(ren)公(gong)(gong)(gong)司(si)(si)的(de)(de)執行(xing)董事(shi)(shi)(shi)(執行(xing)監事(shi)(shi)(shi))向(xiang)(xiang)人(ren)(ren)民(min)法院(yuan)提(ti)起(qi)訴(su)(su)(su)訟。監事(shi)(shi)(shi)會(hui)、不設監事(shi)(shi)(shi)會(hui)的(de)(de)有限責任(ren)公(gong)(gong)(gong)司(si)(si)的(de)(de)監事(shi)(shi)(shi)、董事(shi)(shi)(shi)會(hui)、執行(xing)董事(shi)(shi)(shi)收到書(shu)面請(qing)(qing)(qing)求(qiu)后(hou)(hou)拒絕提(ti)起(qi)訴(su)(su)(su)訟，或(huo)者(zhe)自收到請(qing)(qing)(qing)求(qiu)之日起(qi)30日內未提(ti)起(qi)訴(su)(su)(su)訟，或(huo)者(zhe)情況緊急、不立即提(ti)起(qi)訴(su)(su)(su)訟將會(hui)使(shi)公(gong)(gong)(gong)司(si)(si)利(li)益受(shou)到難以彌補(bu)的(de)(de)損(sun)害的(de)(de)，提(ti)起(qi)書(shu)面請(qing)(qing)(qing)求(qiu)的(de)(de)小股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)可(ke)以自己的(de)(de)名義(yi)直接向(xiang)(xiang)人(ren)(ren)民(min)法院(yuan)提(ti)起(qi)訴(su)(su)(su)訟，以保(bao)護公(gong)(gong)(gong)司(si)(si)利(li)益。

　　二、避免股東向企業出借的款項變注冊資(zi)本。

　　中(zhong)和法(fa)律(lv)咨詢律(lv)師認為，如企(qi)業與(yu)股(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)融資協議(yi)約定(ding)，企(qi)業到期不歸還(huan)的(de)(de)，借(jie)款(kuan)轉變(bian)為股(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)對(dui)企(qi)業的(de)(de)投(tou)資，由此導致的(de)(de)法(fa)律(lv)后果是(shi)，企(qi)業可能因(yin)(yin)此導致低價(jia)格增(zeng)資，股(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)的(de)(de)股(gu)(gu)(gu)(gu)(gu)權(quan)被稀釋。建議(yi)企(qi)業在向股(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)融資時簽(qian)署正規的(de)(de)借(jie)款(kuan)協議(yi)，避免(mian)加入逾期歸還(huan)借(jie)款(kuan)轉變(bian)為增(zeng)資的(de)(de)條(tiao)款(kuan)，股(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)在借(jie)款(kuan)融資的(de)(de)股(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)會議(yi)中(zhong)應對(dui)增(zeng)資的(de)(de)條(tiao)款(kuan)持(chi)反對(dui)意(yi)見。確因(yin)(yin)融資需要妥協的(de)(de)，亦應約定(ding)按(an)市場價(jia)或經對(dui)公司估值后折兌股(gu)(gu)(gu)(gu)(gu)權(quan)。