论我国公司法人人格否认制度之司法适用

【作者】 张秀芳；

【导师】 姜一春；

【作者基本信息】 烟台大学 ， 民商法学， 2010， 硕士

【摘要】 公司自产生以来,逐渐成为众多企业形态中调整经济发展的最有力杠杆。随着改革开放对我国公司制度的确立,其亦为我国市场经济的发展起到巨大推动作用。公司制度的巨大活力主要源自公司独立人格和股东有限责任,这两项规定构成了现代公司的两大基石。公司和股东从此成为两个相互独立主体,二者之间的关系通过一层面纱遮盖了起来。当公司发生债务时,债权人只能追究公司的责任,股东仅以其出资额为限承担有限责任,这种公司模式大大的激发了投资者的投资热情和投资信心,推动了社会经济的繁荣和财富的巨大积累。然而,在给经济发展带来巨大的机遇的同时,公司独立人格和股东有限责任制度的消极作用也逐渐暴露,股东,特别是拥有公司控股权的股东,往往为了追求自身利益的最大化,利用自己有限责任作为庇护,损害公司外部债权人利益和社会公共利益,这对公平正义等社会价值观念提出了挑战。在一片质疑声中,经济学界、法学界都对公司制度进行了全面研究,寻找公司制度出现问题的原因以及消除公司制度负面影响的途径。美国率先通过一系列判例形成了公司法人人格否认理论,美国法院认为:虽然根据公司制度的精神,公司和股东是两个相互独立的社会主体,但是,公司财产的最终拥有者是公司的股东,对公司的决策、行动享有指挥权的是公司的股东,这些股东为了追求利益的最大化,极有可能利用公司制度中的有限责任进行损人利己的行为(类似于民法中的利用合法形式,追求非法目的)。如果股东滥用公司特权,并且公平原则①要求其承担无限责任时,法院就极有可能“揭破公司面纱”,要求股东个人以其全部财产对公司债务承担责任。②这一判例一经承认,就被英国、德国等先进国家所效仿,虽然大陆法系和英美法系对公司法人人格否认制度有不同的称谓,但是基本的法理是相同的,均是股东利用有限责任和公司法人人格而损害社会的公平、正义等价值理念,进而危害公司制度和损害社会的良性循环。我国公司制度在快速发展过程中,也面临着同英、美、德等发达国家相同的瓶颈。基于对先进经验的研究,我国采用批判继承的态度,也引进了公司法人人格否认理念。2005年新《公司法》第二十条明确规定:“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。”这实质上是以立法的形式规定了公司法人人格否认制度,实现了与国际规制的接轨,对我国公司本身和市场经济发展都意义深远。但是,由于我国新《公司法》对该制度的规定的比较原则笼统,没有具体的适用标准,其结果便是:公司股东滥用公司法人独立人格和股东有限责任,所损害的公司债权人或社会公共利益难以从法律上获得救济。为了在公司股东和公司债权人或社会利益之间进行衡平,实现社会的公平正义,必须在法律上明确公司法人人格否认制度确立明确的适用标准。更多还原

【Abstract】 The company has been one of the most powerful economic levers among all kinds of Enterprise Formation after it came into being, which is also of great interest to the development of the market economy in China.The Strong Vitality of company derives from the Independent personality of the company and the limited liabilities of shareholder, which are the central principles of the company law, segregating the company and shareholders into two independent subjects. Once the company is in debt, only the company is to blame for the reason that shareholders bear limited legal liability within the scale of their investment amount, which arouse the enthusiasm and confidence of investors, bringing the development of the business civilization and the fruitful accumulation of society’s wealth.However, the negative effects and limitations, corresponding to the giant contribution to the economic development of the two basic systems of company law, gradually emerged as a result of the limit liability, which is fully used by the shareholders, especially the shareholders who have the controlling interest, in the process of their pursue on the interest maximization infringing the interests of both creditors and the public, company’s outside interests and social public interests of shareholders, challenging and shaking the fundamental social values, such as fairness and justice, and so on.. Encircled within a universal doubt, scholars of various circles, especially the economy and the law, began to make a comprehensive study of the system company for the search of reasons of company problems and the approach of eliminating the negative impact of corporate system. American court took the lead in the formation of the Disregard of Corporate Personality, deeming that although according to the soul of the system of corporation, the corporation and the shareholders are two independent social entities, the shareholders are the owners of the corporation property, and they can command the corporation’s decision and behavior. In order to pursuit the maximization of the benefits, the shareholders are possible to do hoggish things that will do harm to others (just like the behaviors with unlawful aim and lawful form that provided in the civil law) by making using of the limited liability system. If the shareholders, according to the equity principles, abuse the privileges and, the shareholders are asked to undertake the unlimited liability, the court can choose to lift the corporation’s veil, and ask the shareholders to undertake the liability with their total property. After the precedent is accepted, many advanced countries such as England and Germany follow the example of the precedent. Although the civil law system and the common law system have different name for the disregard of the corporation personality, the basic jurisprudence is the same. The shareholders harm the equity and justice of the society by making use of the limited liability and the legal entity system, and that will do harm to the corporation system and the virtuous circle of the society finally.China’s corporation system is in the process of rapid development, and we also face the same difficulties as in the developed countries. Based on the research of the advanced experience, we should learn from the advanced countries and introduce the system of the disregard of the corporation personality.Article 20 of the Company Law of the People’s Republic of China 2005 provides that:ⅰThe shareholders of a company shall exercise their shareholders’rights in compliance with laws, administrative rules and regulations as well as the articles of association of the company, shall not abuse their shareholders’rights to injure the interests of the company or other shareholders, or take advantage of the company’s independent status or the limited liability of shareholders to injure the interests of the company’s creditors.ⅱWhere the abuse of shareholders’rights causes any loss to the company or other shareholders, such abusive shareholder shall be liable for compensation in accordance with the law.ⅲWhere shareholders of a company take advantage of the company’s independent status or the limited liability of shareholders to disregard debts and seriously injures the interests of the company’s creditors, such shareholders shall bear joint and several liability for the debts of the company. It is in reality a form of authorized legislation on the system of the Disregard of Corporate Personality in China, making a far reaching contribution to the prosperous of the company itself and market economy integrated into the global market. Although contributing a lot as put it above, the 2005 Company Law has some shortcomings that the provisions are more or less too general to be concretely practiced that the creditors and public can hardly obtain the judicial remedies once they suffer from the abuse of the system of the Independent personality and limited liability of the company. For the above-mentioned reasons, a specific and definite criterion on application of the system of the disregard of corporate liability is needed on the purpose of implementing a balance between shareholders and creditors, and the public justice of whole society as well.更多还原