【作者】 顾潇丽；

【导师】 张璎；

【作者基本信息】 华东政法学院 ， 经济法学， 2007， 硕士

【摘要】 2005年10月27日修订的新《公司法》正式确立了我国的公司法人人格否认制度。然而该制度在实践中的具体适用没有明确的法律条文或司法解释,给司法实践带来困难,迫切需要对公司法人人格否认制度在我国的适用作出具体规定。因此本文针对这一现实需要对公司法人人格否认制度在我国的适用作了探析。对立法模式,建议成文法中只做原则性规定,而具体的适用情形、适用条件等规定可以在司法解释中进一步作出明确规定;对适用情形,根据我国实际列举了资本显著不足、公司与股东财产、业务、人格的混同、利用公司人格规避契约义务和逃避法律义务四种大类;审判时应考虑的要件包括主体、行为、结果三大要件,自愿债权人和非自愿债权人构成原告,对公司有控制力的滥用者为被告,要有滥用公司人格的行为,并有损害的结果产生;举证责任可参照德国法院的做法,由原告提供初步证据证明公司存在滥用公司人格的行为,而后,由被告提供证据证明自己与涉诉公司的关系是正当的,或自己的行为与原告的损失没有因果关系;否认公司人格的法律效果是剥夺股东在个案中的有限责任的权利,视不同情形对公司债务承担连带责任,但应明确法律效力仅限于个案中的特别法律关系;行使主体应由法院的审判庭行使,而不宜在执行程序中直接否认公司法人人格;最后对逆向揭开公司面纱作了探讨,指出其现实意义和实践难点。本文由五部分组成:第一部分为导言,分析了我国关于公司法人人格否认制度的立法缺失和由此产生的司法滥用风险,指出公司法人人格否认制度在我国的适用应作具体规定,从而说明本文的写作目的和现实意义。第二部分分析了公司法人人格否认制度的含义及特征,产生原由及意义。阐明了公司法人人格否认制度不仅不是对公司法人制度的否认,反而是公司法人制度的必要补充与完善。第三部分概述了美、英、德、日四国的立法与司法实践,详述了美国的相关理论和司法实践,以期为我国的司法实践提供经验借鉴。第四部分是完善我国公司法人人格否认制度的思考。从立法模式、适用情形、构成要件、举证责任、法律效果、行使主体、逆向揭开公司面纱七个方面作了探析。第五部分是结论,指出公司法人人格否认制度是公司法人制度必要的、有益的补充,但在具体适用时必须谨慎,应尽快出台司法解释明确如何具体适用公司人格否认制度,规范审判人员的执法行为。更多还原

【Abstract】 The new revised Company Act dated on 27 Oct. 2005 has formally determined personality negative system of corporation in China. However, the system has not been attached with definite legal provisions or judicial explanation resulting in difficulties in judicial practice which requiring a detailed specification for the application of personality negative system of corporation in China. Therefore, the text hereby analyzes the application of personality negative system of corporation in China based on actual requirements. For the mode of legislation, it is suggested that a principle regulations to be made while the detailed applied situation and conditions are specified further in judicial explanation; regarding the applied situation, give four kinds of examples as shortage of capital, mixing of company, property of shareholders, business and personality, avoid the liability of contract and legal liability using of company personality; when making judgment, such three parts as main body, action and results have to be considered. The voluntary creditor and forced creditor consists of prosecutor, those person who abuses the force of company is the defendant who has the act of abusing company personally resulting in bad effect; the responsibility of producing of evident may refer to those of courts of Germany, which is proved by prosecutor, after that, the defendant provides the evident that he has a proper action for the suit of company or his action is not the direct cause for the loss of company; the legal effect of disregarding of corporate personality is to deprive the rights of limited liability of shareholders and shall undertake the affiliated liability according to different situations of company debts, however, it is clear that the legal effect is only limited to the special legal relationship in the specific case; the exercising body is made by court while the corporate personality might not be disaffirmed directly in exerting process; finally, it points out the real essence and also its real sense and difficulties in practice. The text is composed of the following five parts:1. Preface analyzes the shortcoming of legislation of personality negative system of corporation in China resulting in abusing of power of judicatory. It points out the detailed specification of application of personality negative system of corporation in China so that to reveal the purpose and actual meaning of the text.2. The second part analyzes the intention and legal characteristic of personality negative system of corporation in China, which revealing the system is not a disaffirmation of system of corporate personality but a necessary supplement and improvement of the corporate personality system.3. The third part describes the legislation and judicial practice of four counties as USA, UK, Germany and Japan and introduces relevant theory and practical of USA aiming to provide an experience use for reference.4. The fourth part is an reflection of improvement of personality negative system of corporation in China. It carry out the analysis on such aspects as legislation mode, applied situation, structural parts, evidence liability, legal effect, excising effect, excising body and revealing company essence reversely.5. The fifth part is the conclusion, which indicates personality negative system of corporation is a necessary and beneficial supplementary which shall be used carefully. Besides, the definite judicial explanation shall be determined for application of personality negative system of corporation so that to normalize the executing action of judicial officers.更多还原