我国确立公司法人格否认制度问题研究

【作者】 高苹；

【导师】 陈甦；

【作者基本信息】 中国社会科学院研究生院 ， 经济法学， 2001， 硕士

【摘要】 公司是现代社会中典型的企业组织形态，公司法人制度的创立使公司获得了独立人格，并赋予股东以有限责任，极大地刺激了投资者的积极性，对经济的发展起着巨大的推动作用。然而现实生活中，由于在观念和制度上将公司独立人格和股东有限责任绝对化，使得公司法人制度在充分发挥其经济价值的同时，也为各种各样滥用公司法人格谋取不正当利益的行为提供了可乘之机，带来了不容忽视的“公司问题”。如何使公司的运营机制与时俱进，顺应经济发展的需要，始终是对法学工作者的永恒诱惑。一个世纪以来，西方学者围绕“公司问题”的解决，开展了卓有成效的探索，公司法人格否认法理就是其中最重要的成果。该法理滥觞于19世纪末叶的美国，现已被英、德、日等国所继受，成为公司法人制度的必要补充，对解决长期困扰西方经济的“公司问题”发挥着积极的作用。 改革开放以后，公司法律制度开始在我国建立，1993年公司法颁布后，公司法人在市场经济中的主体地位基本确立，公司法律制度得到了迅猛的发展，同时，经济发展中带有规律性的许多“公司问题”亦日渐显露，利用公司法人格规避法律，逃避契约义务，诈害债权人的现象常有发生，且有愈演愈烈之势。解决这些问题，单纯依靠我国现有的公司法律框架体系是不够的。于是，公司法人格否认法理这一来自于西方国家，针对滥用公司法人格问题而创立的法律成果能否引入我国的问题便自然提上了学者们研究的日程。笔者作为一名从事经济审判的工作者，在审判实践中接触到了许多滥用公司法人格的情形，但囿于我国法律缺乏相应的规定，大部分问题得不到妥善的解决，因此笔者更深感我国引入公司法人格否认法理的紧迫性和必要性。但目前该法理在国外基本上都以判例法的形式存在，与我国的成文法制传统不相吻合，并且该法理在适用理由、适用情形、适用要件等方面还缺乏统一的标准，我国要引入该法理，尚需对其进行深入的阐释和必要的整合，使之成为我国公司法人制度体系的有机组成部分。本文即试图对该项制度的规范体系设计提出初步思路，并对其实际运用进行具体的探讨，希望能有助于建立和完善我国现代企业制度的伟大实践。 本文除前言和结论外，共分四个部分。第一部分概述公司法人格否认法理的产生及其意义。作者从公司法人制度的基本特征-公司人格独立和股东有限责任入手，在肯定有限责任制度对鼓励投资、促进社会经济发展所起到的巨大推动作用的同时，对公司法人制度在实际运作中发生变异的情况进行检讨，揭示出公司法人格否认法理产生的必然性。进而采取比较分析的方法，通过将公司法人格否认与公司成立无效、公司强制解散等相关概念相区分，揭示出公司法人格否认的涵义和基本特征，即公司法人格否认是在公司已合法取得独立法人资格的前提下，针对股东滥用公司法人格的情形，在具体的法律关系中，否定公司与其股东各自独立的人格，令股东直接对公司债务负责，以维护债权人利益或社会公共利益，它不是对公司人格的彻底、永久的剥夺。以此为下文论证公司法人格否认的适用情形、适用要件及适用后果打下基础。 本文第二部分在高度概括我国公司法人制度的运行实态，并对学术界关于我国应否引入公司法人格否认法理所持的不同主张进行简要介绍的基础上，阐述公司法人格否认法理在贯彻法律公平原则，保证公司法人制度健康发展，完善公司法人制度，弥补现有法律制度的不足，以及规范相关的诉讼活动等方面所具有的重要作用，论证我国引入公司法人格否认法理的必要性。与此同时笔者对于反对引入说的积极意义给予了充分的关注，指出由于公司法人格否认法理自身存在的缺陷，以及与我国的法制传统和现实情况可能存在的冲突，我国引入该法理应对之进行必要的整合，从而自然导出下文的论证内容-以制定法确立公司法人格否认制度。 第三部分和第四部分是本文写作的重点。其中第三部分论述我国引入公司法人格否认法理的制度设计。公司法人格否认法理自产生以来，长期以判例法的形式存在，但也有一些国家不同程度地以制定法的形式对限制股东控制权的滥用作出某些规定。在本部分中，笔者针对国外公司法人格否认法理的两种表现形式，分析了各自的成因、特点及其利蔽， 揭示出由法理转换为制度是法律认识过程的必然，我国引人该珐理应采取制定怯的形式， 这不仅是强化该法理的逻辑性和实用性，以充分发挥其应有效能的要求，也是立足于我国 的法制传统和司法现状所应做出的现实选持。笔者进而对制定法的体系设计提出了初步构 想，力图使公司法人格否认制度形成以民法原则性规范和一般性规范为法理基础，以公司 法具体规范为基本内客，以诉讼法程序性规范保障实施的有机整体。 通过制定法确立公司法人格否认制度，为该制度在我国的适用提供了前提条件。“法律 的生命在于它的实行”，一项法律制度若要实际发挥其效能；除了有制定法的保障作为前提 ?更多还原

【Abstract】 Corporation is a typical form for enterprise organization in the modem society. The corporation obtains its independent personality due to the establishment of corporation system. The system also entitles the stockholders the limited liability. It greatly stimulates the activity of the investors and promotes economic development. However, in practical life, because the independent personality of corporation and limited liability are deemed absolute in the sense and system, the corporate personality system also provides an exploited opportunity for the acts to gain illegal benefits by abusing the corporate personality system while it plays its full economic value. The "corporation problems" arose from the system can not be neglected. It is a permanent attraction for law workers how to make the business system running day by day and meet the needs of economic development. The western scholars have conducted significant researches on the resolution of "corporation problems" for a century. Among them, the legal theory of the repudiation of corporate personality is one of the most important achievements. The theory set up at the end of 19th century in the US. It has been acceptable in UK, Germany and Japan, etc. and become a necessary supplement to the corporation system. It plays an active role in solving "corporation problems" which have been difficult to the western economy for a long time.The corporate system has established since the reform and opening up. The subject status of corporation has basically set up in the market economy since 1993 when the corporation law was promulgated. The corporate system has developed rapidly. At the same time, many "corporation problems" in economic development has arisen gradually. The issue that using corporate personality in fraud of law, evading contract obligation and harming obligees is arising very often and more serious. It is inadequate to deal with these problems only in accordance with the existing law system. As a result, the legal theory of repudiation of corporate personality, which comes from western country, mainly fights against the abuse of corporate personality. Whether the theory can be introduced to our country is brought before the scholars. The writer, as a judge of hearing economic disputes, has met with a lot of abusing corporate personality in law practice. Quite a lot of problems have not been settled because of lack of the relevant stipulations in the law. Therefore, the writer thinks it urgent and necessary to introduce the legal theory of repudiation of corporate personality. But the theory is applied in the case law abroad. It is not identical with the statute law in our country. And there is no single standard for the theory in the application of reason, situation and element. If it is introduced to our country, it needs a detail interpretation and necessary amendment so that the theory will become a part of our corporate system. The writer is trying to put forward the primary thought and conduct research on the system in the practice. The writer also hopes it is helpful to establishment and perfection of our modem enterprise system.There are four parts in this essay besides the preface and conclusion. The first part summarizes the establishment and significance of the theory. The essay begins with the basic characters of corporate system - the independence of corporate personality and stockholders’ limited liability. It affirms that the system of limited liability plays a great role in encouraging investment and promoting economic development of the society. At the same time, the essay also reviews changes of the system in practice. It delineates the necessity for establishment of the repudiation of corporate personality. It distinguishes the relevant concepts among the repudiation of corporate personality, the invalid establishment of corporation and compulsory dissolution of corporation by further analysis and comparison. It shows the meaning and basic characters of the repudiation of corporate personality. The repudiation of corporate p更多还原