关联公司人格混同的法人人格否认研究

发布时间：2018-03-05 15:13

本文选题：关联公司　切入点：人格混同　出处：《河北大学》2011年硕士论文　论文类型：学位论文

【摘要】：关联公司是现代公司制度发展中出现的新现象。在我国,随着跨国公司的大量出现,由此而产生的关联交易、逃避纳税、转移财产等一系列法律问题已引起立法、司法和学界的注意。但现行立法及具有一定执行力的文件主要是用来规范税收管理和上市公司行业管理,可从公司法立法精神推导的特定原则,也主要是从维护公司本身利益和其他股东利益出发,而对作为公司权力机构以外的债权人利益保护来说,基本上是一个空白。关联公司人格混同是指在公司实践中,公司之间存在经济上或事实上的关联关系,控股股东利用其对各公司的控制权,无视公司的独立人格,对公司人员、财务等不做区分,并在各公司间随意调用、移转、处置财产及改变业已形成的债权债务关系的情形,典型的如母子公司、控股公司。本文共分为三大部分,第一部分:介绍公司法实践中真实发生的关联公司人格混同的案例,法院适用法人人格否认来保护公司债权人的利益。在该部分中详细介绍了关联公司经营过程中利用关联关系损害债权人权益的典型特征和案件具体事实。第二部分论述了关联公司的定义;世界各国公司法对关联公司关联交易的立法规制情况,通过比较研究提出关联公司出现人格混同时的,通过适用法人人格否认制度来保护公司债权人权益的积极意义。本章在研究方法上采用理论分析与案例分析相结合,实证分析与规范分析相结合,国内制度与国外制度的独立研究与比较研究相结合等研究方法,力求对我国公司法人人格否认制度的完善提出有针对性的建议。第三部分,结合法人人格否认理论和关联公司关联交易的特点,对文中案例进行深入分析,论证这一理论在关联公司人格混同时适用的重要价值。论文分析了我国公司法中法人制度设计存在的不足,如公司法里未有对关联公司间交易做出规制,更未有对关联公司利用人格混同侵害债权人利益这一情形规定有力的救济方式。同时在司法实践中,各级法院在适用法人人格否认制度保护债权人利益的诉讼中,对公司法第二十条的理解也是仁者见仁存在理解上的偏差,如此以来给这一制度的适用带来诸多困难。鉴于此,文中通过比较研究外国的公司立法和司法实践经验,以其提出有利建议对完善我国公司法人制度,建立规范关联公司平衡交易机制,维护债权人的权益略尽绵薄。
[Abstract]:Affiliated company is a new phenomenon in the development of modern company system. In our country, with the emergence of multinational corporations, a series of legal problems, such as related party transactions, tax evasion, transfer of property and so on, have caused legislation. Judicial and academic attention. But the current legislation and the documents with certain executive power are mainly used to regulate the tax administration and the industry management of listed companies, which can be derived from the specific principles of the spirit of the company law legislation. It is also mainly based on the protection of the interests of the company itself and other shareholders, which is basically a blank for the protection of the interests of creditors outside the power organs of the company. There is an economic or de facto connection between companies, where controlling shareholders use their control over the companies, ignore the independent personality of the company, make no distinction between company personnel, finance, etc., and call and transfer freely among the companies, The disposal of property and the modification of established debt relationships, typically such as parent-subsidiary companies and holding companies. This paper is divided into three parts. The first part is to introduce the cases of related company personality mixing in the practice of company law. The court applies the denial of legal personality to protect the interests of the creditors of the company. In this part, the typical characteristics of using the association relationship to damage the creditors' rights and interests and the specific facts of the case are introduced in detail in this part. The definition of affiliated company is discussed. Based on the comparative study on the legislative regulation of related party transactions of affiliated companies in various countries of the world, the author points out that the associated companies have mixed personality. This chapter adopts the combination of theoretical analysis and case analysis, empirical analysis and normative analysis to protect the rights and interests of corporate creditors. Combining the independent research and comparative study of domestic and foreign institutions, the author tries to put forward targeted suggestions for the perfection of the system of corporate personality denial in China. Combined with the theory of corporate personality denial and the characteristics of related party transactions in affiliated companies, this paper makes a thorough analysis of the case in this paper, and demonstrates the important value of this theory in the simultaneous application of the theory to the personality mixing of affiliated companies. This paper analyzes the shortcomings of the design of legal person system in the company law of our country, for example, there is no regulation on the transaction between affiliated companies in the company law. Moreover, there is no effective remedy to the situation that the affiliated company uses personality to compromise the interests of creditors. At the same time, in judicial practice, courts at all levels apply the system of denial of legal personality to protect the interests of creditors. The understanding of Article 20th of the Company Law is also due to the deviation of understanding between different people, which brings many difficulties to the application of this system. In view of this, this paper makes a comparative study of the experience of foreign companies' legislation and judicial practice. With its favorable suggestions, it is of great importance to perfect the corporate system of our country, to establish a balanced trading mechanism for affiliated companies, and to safeguard the rights and interests of creditors.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

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