我国公司法人人格否认制度研究与完善

发布时间：2018-04-19 08:53

本文选题：公司人格 + 公司法人人格否认制度　；参考：《兰州大学》2010年硕士论文

【摘要】： 作为现代企业中的重要组织形态,公司的出现,对促进投资、发展经济发挥了巨大作用,究其原因,公司独立人格和股东有限责任原则在其中发挥了很大的作用。然而,公司制度的这两大基石往往被人为的绝对化,造成公司法人人格被滥用,进而损害了公司债权人的利益以及社会公共利益。为了平衡公司股东和债权人之间的利益以及股东和社会公共利益之间的矛盾,同时也为了实现法律的公平正义,从而进一步完善公司法人人格制度,欧美国家首先创立了公司法人人格否认制度。所谓的公司法人人格否认制度,在欧美国家,又被称为‘刺破公司面纱’或‘揭开公司面纱’制度,是指为阻止公司独立人格及股东有限责任这两项制度被滥用和保障公司债权人利益及社会公共利益,就具体法律关系中的特定事实,否认公司与其背后的股东各自独立的人格及股东的有限责任,责令公司的股东(包括自然人股东和法人股东)对公司债权人或公共利益直接负责,以实现公平、正义目标之要求而设置的一种法律措施。”2005年10月27日,我国修订的新《公司法》正式确立了这一制度。《公司法》第二十条这样规定：“公司股东应当遵守法律、行政法规和公司章程,依法行使股东权利,不得滥用股东权利损害公司或者其他股东的利益；不得滥用公司法人独立地位和股东有限责任损害公司债权人的利益。公司股东滥用股东权利给公司或者其他股东造成损失的,应当依法承担赔偿责任。公司股东滥用公司法人独立地位和股东有限责任,逃避债务,严重损害公司债权人利益的,应当对公司债务承担连带责任。”另外,新《公司法》第六十四条规定：“一人有限责任公司的股东不能证明公司财产独立于股东自己的财产的,应当对公司债务承担连带责任。” 从以上两条规定可以看出,新《公司法》仅对公司法人人格否认制度作了原则性的规定,无法应付司法实践中遇到的各种滥用公司独立人格和股东有限责任的行为,如何正确理解和适用公司法人人格否认制度,是困扰法官和学者的一大难题,也是现今《公司法》的重点研究课题。本文通过对具体案例进行细化分析,结合案件的具体情况分别揭示各种滥用公司法人人格和股东有限责任的行为,通过这种对规避法律行为的揭示,以期找到预防类似行为的方法,使我国公司法人人格否认制度更好的服务于司法实践。本论文从以下几部分进行论述：第一章：案例分析,主要通过具体案例分析公司法人人格否认制度在实践中的变现,简要阐述公司法人人格否认制度的一般理论。第二章：主要介绍我国公司法人人格否认制度的立法现状。第三章：主要提出完善我国公司法人人格否认制度的几点建议,以完善我国公司法人人格否认制度,并使之更好地指导实践。
[Abstract]:As an important organizational form in modern enterprises, the emergence of companies has played a great role in promoting investment and developing economy. The reason is that the principles of independent personality and limited liability of shareholders play a great role in it.However, these two cornerstones of the corporate system are often artificially absolute, resulting in the abuse of corporate personality, which damages the interests of corporate creditors and social and public interests.In order to balance the interests between shareholders and creditors of the company and the contradiction between shareholders and the public interests of the society, and to realize the fairness and justice of the law, the system of corporate personality can be further improved.European and American countries first established the system of denial of corporate personality.The so-called system of denial of corporate personality in Europe and the United States is also known as "piercing the corporate veil" or "unveiling the corporate veil".In order to prevent the abuse of the independent personality of the company and the limited liability of the shareholders, and to protect the interests of the creditors and the public interest of the company, the specific facts in the specific legal relationship,Denying the independent personality of the company and the shareholders behind it and the limited liability of the shareholders, and ordering the shareholders of the company (including natural and legal shareholders) to be directly responsible for the creditors or public interests of the company in order to achieve fairness,On October 27, 2005, the new Company Law amended in China formally established this system. Article 20 of the Company Law stipulates: "the shareholders of a company shall abide by the law,"Administrative regulations and articles of association shall exercise the rights of shareholders in accordance with the law, shall not abuse the rights of shareholders to harm the interests of the company or other shareholders, and shall not abuse the independent status of the company as a legal person and the limited liability of shareholders to harm the interests of the creditors of the companyWhere the shareholders abuse their rights to cause losses to the company or other shareholders, they shall be liable for compensation according to law.If the shareholders of a company abuse the independent status of the company as a legal person and the limited liability of the shareholders, evade the debts and seriously damage the interests of the creditors of the company, they shall bear joint and several liability for the debts of the company. "In addition, Article 64 of the New Company Law stipulates: "if the shareholders of a one-person limited liability company cannot prove that the company's property is independent of the shareholder's own property, he shall bear joint and several liability for the company's debts."From the above two provisions, it can be seen that the new Company Law only provides for the denial of corporate personality in principle, and can not cope with the abuse of the independent personality of the company and the limited liability of shareholders encountered in judicial practice.How to correctly understand and apply the denial system of corporate personality is a difficult problem for judges and scholars, and it is also a key research topic in Company Law.Through the detailed analysis of specific cases, combined with the specific circumstances of the case to reveal the abuse of corporate personality and limited liability of shareholders, through this kind of evasion of legal acts revealed,In order to find a way to prevent similar acts, so that our corporate personality denial system better serve the judicial practice.This paper discusses from the following parts: the first chapter: case analysis, mainly through specific cases to analyze the realization of corporate personality denial system in practice, a brief description of the general theory of corporate personality denial system.The second chapter: mainly introduces the legislation present situation of the corporate personality denial system in our country.Chapter three: the author puts forward some suggestions to perfect the system of the denial of corporate personality in order to perfect the system of the denial of corporate personality in our country and make it better guide the practice.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

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