公司人格否认制度在认缴登记制中的适用

发布时间：2018-05-23 08:05

本文选题：认缴登记制 + 章程自治　；参考：《江西社会科学》2015年12期

【摘要】：现行《公司法》在公司注册资本问题上持认缴登记制的立场,彰显了章程自治的现代公司法理念。《公司法》第20条所确立的人格否认制度与章程自治之间存在紧张关系:利用公司独立人格与股东有限责任规避交易风险乃公司得以存在的价值体现,只要公司不存在欺诈等违法行为,不可仅根据公司资本显著不足否认公司独立人格;股东认缴出资额明显超过其资本能力时可适用公司人格否认制度;章程约定的股东出资期限以认定有效为原则,若绝对不可能实现,应根据《公司法》第20条确定股东的出资责任;公司股东恶意将非货币财产高估作价的,可适用公司人格否认制度。
[Abstract]:The current Company Law holds the position of the subscription registration system on the issue of the registered capital of a company. The relationship between the personality denial system established in Article 20 of the Company Law and the autonomy of the articles of association is tense: it is common to use the independent personality of the company and the limited liability of shareholders to avoid the transaction risk. The value of the existence of the Division, As long as there is no fraud and other illegal acts, the independent personality of the company can not be denied only on the basis of the significant shortage of the company's capital, and the system of corporate personality denial can be applied when the capital contribution by the shareholders exceeds their capital capacity obviously. The term of shareholders' capital contribution stipulated in the articles of association shall be determined on the basis of Article 20 of the Company Law if it is absolutely impossible to realize it; if the shareholders of a company maliciously overestimate the value of non-monetary property, The system of denial of corporate personality can be applied.
【作者单位】： 2011司法文明协同创新中心南方基地;海南大学法学院;
【基金】：国家社科基金项目“资本认缴登记制下《公司法》适用难点研究”(15BFX118) “海南大学优秀论文培育计划项目”专项资金项目
【分类号】：D922.291.91

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