论“揭开公司面纱”制度

发布时间：2018-02-24 10:18

本文关键词： 揭开公司面纱公司法人格有限责任　出处：《西南政法大学》2011年硕士论文　论文类型：学位论文

【摘要】：公司独立人格和股东有限责任是构建现代公司法律制度的两大基石,这两者相结合所形成的现代公司制度从产生的那一天起,就成为社会经济发展的强力催化剂,推动着社会文明走向灿烂的现在与将来。但有限责任制度在刺激投资者积极性、降低投资风险的同时,由于公司制度本身缺乏实现其原本应该得到贯彻的公平、正义的社会伦理价值目标的有力措施,为投资者滥用有限责任权利、违背公司独立人格制度打开了方便之门,极大地损害了债权人群体的利益或社会公共利益。英美法首创的“揭开公司面纱”制度,作为公司独立人格和股东有限责任之例外,正是为了追求公平、正义,维护社会利益,防止公司法人独立人格、股东有限责任的滥用而确立的。第一部分“法人人格制度”。本部分分为公司法人格制度的历史发展、公司法人格制度的价值目标二个部分,主要阐述了法人制度的历史发展轨迹,引出了法人、法人人格、公司法人人格等概念,并进一步阐述了公司法人制度的经济效率目标、内含的公平、正义的价值目标。这一部分的写作目的主要是为了引出“揭开公司面纱”制度,为了切入论文主题打下铺垫。第二部分“揭开公司面纱”制度的一般理论。这一部分首先分析了公司法人制度在现实中出现变异的原因,紧接着引出“揭开公司面纱”的含义、称谓、法理基础、特征、适用要件,对“揭开公司面纱”规则的内容进行详细地阐述;然后对目前普遍的被揭开公司面纱的四种场合做了简单的介绍,从而使“揭开公司面纱”从抽象转向具体;最后,对合同之债与侵权之债对“揭开公司面纱”适用的影响、反向揭开、一人公司等三个小专题进行了论述。第三部分“我国‘揭开公司面纱’制度的适用”。这一部分首先指出我国现实中存在严重滥用公司法人独立人格和股东有限责任权利现象,适用“揭开公司面纱”以净化社会、经济环境已到了刻不容缓的地步;然后分析了我国2005年新《公司法》之前类似于“揭开公司面纱”的立法,指出之前的立法与“揭开公司面纱”存在本质的不同,应该将两者进行严格的区分,否则不利于“揭开公司面纱”制度的贯彻实施;同时对2005年新《公司法》关于“揭开公司面纱”制度的立法进行了评析,认为该立法还存在不足之处;最后,对目前适用“揭开公司面纱”制度的司法实践进行了总结,认为存在公司法人格绝对化、消极适用、滥用“揭开公司面纱”等三种现象,并对其成因进行简单的分析。第四部分“完善我国‘揭开公司面纱’制度的建议”。根据我国适用“揭开公司面纱”的现状及存在的问题,提出了在立法、司法解释、举证责任、个人信用、转变观念、发挥最高院的指导作用、提高法官理论与道德素养等七个方面完善“揭开公司面纱”制度的建议。结语。引用韩国学者郑灿亨的一句话,对“揭开公司面纱”的精神实质做一个总结,对本文主题再做一次回应。
[Abstract]:The company's independent personality and the limited liability of shareholders is the construction of legal system of modern company's two cornerstones, both of which formed by the combination of the modern company system from the day of play, has become a powerful catalyst for social and economic development, promoting social civilization towards a glorious present and future. But the limited liability system in stimulating investors actively at the same time, reduce the investment risk, because the company system itself is not achieved its original implementation should be fair, effective measures to target social value of justice, for investors to abuse the limited liability rights against the company independent personality system opened convenient ways, greatly damage the interests of creditors and the public interest groups. The first Anglo American law the "piercing the corporate veil" system, as the company's independent personality and the limited liability of shareholders of the exception, it is in pursuit of fairness, justice, Maintaining social interests, preventing the independent personality of the company legal person, and the abuse of the limited liability of the shareholders.
The first part of the "legal personality system". This part is divided into the historical development of the corporate personality system, the corporate personality system the value goal of two parts, mainly expounds the historical development of the legal system, the legal person, legal personality, corporate personality concept, and further expounds the goal of economic efficiency of the corporate system the internal fairness, justice goals. This part of the main purpose is to elicit "piercing the corporate veil" system, in order to lay the groundwork for a breakthrough theme.
The second part of "the general theory of piercing the corporate veil" system. This part firstly analyzes the corporate system variation reasons in reality, then leads to "piercing the corporate veil" meaning, appellation, legal basis, characteristics, applicable elements of "opened the company veil" rules of the contents in detail then the general; was opened on four occasions the corporate veil is briefly introduced, so that the "piercing the corporate veil" from abstract to concrete; finally, the debt of contract and tort obligation of "piercing the corporate veil" applicable, reverse opened, a company of three small topics discussed in this paper.
The third part of "China" piercing the corporate veil "system". This part firstly points out the serious abuse of corporate personality and the limited liability of shareholders rights phenomenon existing in our country's reality, the application of "piercing the corporate veil to purify social and economic environment has been the urgent situation; then analyzed before me in 2005, the new company law > < is similar to the" piercing the corporate veil "legislation, pointed out that before the legislation and the" piercing the corporate veil "is essentially different, distinctions should be made, or not conducive to" piercing the corporate veil "implementation of the system; and on 2005 the new company law on the" open < > the corporate veil of legislation, that the legislative deficiencies still exist; finally, the application of "piercing the corporate veil of judicial practice" system are summarized, that deposit There are three phenomena such as absolute legal person, negative application, abuse of "Unveiling company veil", and a simple analysis of its causes.
The fourth part of "perfecting" the corporate veil "suggestions". According to China's application of "piercing the corporate veil" of the status quo and existing problems, put forward in the legislation, judicial interpretation, burden of proof, personal credit, change idea, play the guiding role of the Supreme Court, to improve the seven aspects of theory and moral judge to improve the quality of "lifting the corporate veil" system.
In the conclusion, a sentence from Zheng Canheng, a Korean scholar, is used to make a summary of the spiritual essence of "unveiling the company veil" and to respond to the subject of this article.

【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

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