摘要：所谓债权出资，是指投资人以其对公司或第三人的债权向公司出资，抵缴股款。

Abstract: : the so-called debt financing means that investors in his company or a third person claim to the company-funded shares.

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而西方国家的理论研究和大量的判例已经证明，通过债权人的诉讼来解决受益第三人的损失问题在理论上无法自圆其说，在实践中会遇到很多困难。

Much legal study and cases have showed that it is difficult to deal with the third parry's loss by way of the creditor's claim both in theory and in practice.

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前款规定的债务人或者第三人为抵押人，债权人为抵押权人，提供担保的财产为抵押财产。

The debtor or the third party specified in the preceding paragraph is the mortgagor, the creditor specified there is the mortgagee, and the property used as security is mortgaged property.

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