破产结算优先保护谁的利益？-公司经营相关法律援助-法律咨询免费平台-国际律师联盟

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问题	破产结算优先保护谁的利益？
释义	律师解析：企业破产先归还债务还是先保障股东权益依据我国企业破产法的规定，公司出现破产的，首先要保护的是债权人的利益，在债权人的债权全部清偿后，再对股东权益进行分配。【法律依据】：《中华人民共和国破产法》第一百零九条对破产人的特定财产享有担保权的权利人，对该特定财产享有优先受偿的权利。
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