论公司法人人格否认制度及其在我国的适用

【作者】 王虹；

【导师】 储育明；

【作者基本信息】 安徽大学 ， 法律， 2007， 硕士

【摘要】 公司是市场经济最重要的经营主体之一,公司法人制度以其所赋予公司的独立人格与股东的有限责任原则,极大地刺激了投资者的积极性,促进了经济的发展。公司法人制度在快速聚集资本,有效控制资本,减少投资风险,实现利润最大化等诸多方面具有独特作用。但随着经济的快速发展,公司法人人格制度滋生的市场主体交易中带有规律性的各种公司问题已经目益暴露出来,而且有愈演愈烈之势,公司法人人格被滥用所产生的直接后果是导致公司法人丧失了独立承担民事责任的能力,侵犯善意第三人合法权益,诸如虚假出资、抽逃出资、虚拟股东、资产混同等等,并进而引发一系列的社会问题。这些问题的出现既是有限责任制度不完善的后果,同时也凸显了有限责任公司法人人格制的固有缺憾,所以我们要科学地对待。但是我们不能因此而对这一制度完全否认,唯一可行的办法是在维持这一制度的前提下找到能有效规制这些弊端的制度——这就是公司法人人格否认制度。公司法人人格否认制度是指在承认公司具有法人人格的前提下,对特定法律关系中的公司人格及股东有限责任加以否认,直接追索公司背后成员责任的一种法律制度。这一制度起源于19世纪末的美国,流行于20世纪初的英国和德国,日本也于20世纪50年代开始施行。它通过对公司法人人格制度在运用中产生的负面影响进行事后补救,有效的实现了矫正的公平,并以此推动公司制度的发展。在我国,现实的经济生活中存在大量滥用公司人格的行为,为解决实践中与滥用法人人格相关的突出问题,从清理债务,保护债权人的角度出发,通过公司法的修改,构建了公司法人人格否认制度。法院在揭开公司面纱时,先要对支配股东的各种行为进行测试,一般在资本显著不足,股东滥用公司人格,规避法律及契约义务时适用。公司法人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。有权就公司法人人格否认提起诉讼的当事人,只能是利益受侵害者,不包含利益不相关的第三人,作为被告的可以是单一的股东,也可以是公司与股东共同作被告,还可以先将公司作被告,股东被追加为被告等。在适用该理论时,无论是实体法,还是程序法,都要以公平正义为最高的价值理念,在举证责任上宜采用倒置原则。作为一项重大的法人制度创新,公司法人人格否认制度与公司法人制度互为倚靠相互作用的两极,对于矫正公平正义发挥着巨大的作用。本文分为三个部分,第一部分概述公司法人人格否认制度的内涵、产生发展及基本法理,其意义在于保障法律公平正义价值目标的实现。第二部分着重研究我国公司法人人格否认制度的适用,从适用情形及司法实践关注的问题,阐述分析我国适用公司法人人格否认的立法及司法现状。第三部分阐明公司法人人格否认制度已在我国正式确立,从立法上思考如何进一步完善该制度。本文初步探讨了公司法人人格否认制度的理论,全面分析了在我国确立这一制度的重要性,从适用原则,适用情形,适用后果等方面,对公司法人人格否认制度在我国的适用进行了较深入的分析,并对如何把公司法人人格否认理论应用于司法实践提出了自己的建议,以解决现实生活中提出的这一重要问题。更多还原

【Abstract】 Corporation is one of the most important business entities in the market economy. The corporate personality system provides great incentives to investors and promotes economic development by providing an independent personality to the corporation and limiting the liability of the stockholders. The corporate personality system plays unique roles in quickly amassing capital, efficiently controlling capital, reducing investment risks, maximizing profits, etc.But with the rapid development of the economy, the various problems of the corporation that occur with a regularity in the business dealings between market entities, problems that the corporate personality system has produced, are increasingly evident and threatens to develop still further. Abusing juristic personality makes the corporations lose the capability to bear civil liability independently, and leads to damnify of purchaser for value without notice. Such as retentive investment, a flight of investment, dummy stockholders, confusing assets, and so on. A lot of social problems are sure to follow on. These problems partly belong to unperfect of limited liability, partly to the inherent limitation of it. So we have to treat limited liability scientifically. But we cannot be totally negative towards this system for those problems. The only feasible solution is to search for a system that can bring these problems under effective control while preserving the corporate legal personality system itself. This is where the concept of disregarding the corporate personality comes in.The concept of disregarding the corporate personality refers to the legal practice in which, while recognizing the legal personality of a corporation, disregard in some specific legal situations the corporate personality and the limited liability of shareholders and directly hold the persons hiding behind the corporate veil responsible. This concept dates back to the 19^th century America, it became popular in UK and Germany earlier in the 20^th century, and was adopted by Japan in the 1950s. This concept effectively helps to achieve equitableness through making afterwards remedies to the negative effects the corporate legal personality system produced, and thus promotes the development of the corporate system.In our country, in the realities of economic life, conducts that abuse the corporate personality abound. To deal with the notable problems of the abuse of the corporate personality that occur in practice, and with the aim to clear up debts and protect the creditors, China has revised and adopted the Company Law, resulting in the establishment of the disregard of Corporate Personality. Towards every kind of behavior dominant shareholder performed, a series of tests should be takenwhen the corporation veil is uncovered. Generally speaking, it is applied to the occasions, when a corporation is seriously under capitalized, and the shareholder abuses the corporate personality, or evades legal and contractual duty. The repudiation of corporate personality has been applied in case law since its establishment. But some countries have made some limitation for the abuse of stockholders’ power in the provisions of the statute law. The person who is entitled to litigate is the one whose benefit is trampled, not comprise of the third part irrelevant. The defendant can be the single shareholder, or the corporation and its shareholder being accused together, still it may be that the corporation is accused first, the shareholder listed as the third people, finally annexed as defendant as well. When using the doctrine, whether in an entity law or the procedure law, equity and justice should be the highest value conception, as to the onus probandi, it should adopt convert principles. As an important innovation of corporative personality system, the system of disregard of the corporate personality and the corporative personality system are two poles, which are interaction and lean each other, it will play an important role to redress the equity and justice.The main body of a book is allotted for three parts, Part I summarizes deny that system connotation, creation develop and fundamental company corporationimpartial law justice value target. Part II is emphasize the current situation studying our country company corporation personality denies system’s and suitable for use, legislation and judiciary current situation that personality denies from having the problem, applying to the problem that circumstance and actual judicial practice show solicitude for, setting forth the corporation of analytical our country company suitable for use. Part III expounds law of cooperation personality denying that system already has established formally in our country, from how further the upper thinking of legislation perfects that system. In view of this, this article attempts to give a preliminary discussion of the theory on disregarding of the corporate personality, makes a comprehensive analysis of the necessity of establishing this mechanism, sheds light on this issue from the viewpoints of its principles, requirements and legal consequences of its application in China, puts forward suggestions on the adoption of the disregarding corporate personality concept in judicial practice, and attempts to solve this very important problem that the realities of life puts before us.更多还原