The principle of equitable subordination is that when a corporation is hit by in going bankrupt 、 liquidation 、 reorganization , the corporation will discharge the loan with unjust behaviours after the other loans , to ensure all creditors can distribute equitably 摘要衡平居次原则是指在公司处于破产、重整、和解情形时，将因不公正行为取得的债权居次于其它一般债权之后受偿，以保证公司财产在债权人之间进行公平分配。
