【作者】 刘联恒；

【导师】 刘丹冰；

【作者基本信息】 西北大学 ， 经济法学， 2008， 硕士

【摘要】 法人人格否认制度在公司实践中的适用问题,愈来愈受到法学界和实务界的重视。法人人格否认的本质是在特定情况下对股东有限责任的否定,具有补充、平衡公司人格独立、股东有限责任制度的功能。2005年我国新修订的《公司法》在第20条和第64条确立了法人人格否认的基本原则。出于立法技术需要,规定内容高度概括、简明扼要,这为实践中对该规定进行细化预留了空间。其中,法人人格否认制度适用于特殊类型公司时的具体化问题是细化的一个方向。由于金融控股公司所涉行业特殊,适用法人人格否认制度与一般控股公司大为不同。这些不同主要表现在适用前提和滥用从属公司独立人格行为两个方面。正是因为存在这些特殊性,决定了必须在金融控股公司的管理领域对该制度进行具体化。经过比较,较为合理的途径是通过金融控股公司特别法的规定,实现金融控股公司适用法人人格否认制度的具体化。特别法对法人人格否认制度进行细化应当规范五个方面的内容:结合金融控股公司的特殊性,选择控制公司进行即时损害赔偿为适用时机;确定申请主体和被申请主体;对金融控股公司滥用从属公司人格的行为进行特殊认定;采用举证责任转换的方法,增加申请人的证明内容;为了高效、快捷的处理金融控股公司适用法人人格否认制度的问题,特别法赋予金融监管当局行政裁决权,把行政裁决作为申请人提起法人人格否认之诉的前置程序。更多还原

【Abstract】 How to apply for the system of denial of a corporation’s personality is emphasized in the law educational world and the practical realm. Because the essence of denial of a corporation’s personality is denial of the shareholder limited liability in the specific situation, denial of a corporation’s personality has the function balancing the corporate personality and the shareholder limited liability. In 2005, the basic principle of denial of a corporation’s personality has been established in 20th and 64th of our "The Corporate Law". According to legislative technique, the content of 20th and 64th is simple very highly. This has carried on the possibility concreting the act in practice. Then it is a possibility to concrete the act in the special type company. For operating finance, at applying denial of a corporation’s personality to it ,the financial holding company is different with common holding company greatly. These different mainly display the premise of applying denial of a corporation’s personality to the financial holding company, and the behavior that the financial holding company abuses personality of the subordinate company. That is to say, we must carry on concreting the act in the financial holding company’s management. In order to practicing the goal, it is the more reasonable way to concrete the act by special law of the financial holding company. Then the five legal matters should be provide by special law of the financial holding company. Fist, the opportunity of applying denial of a corporation’s personality to the financial holding company is on the immediate damage compensate. Second, determining obligee and duty one. Third, determining the behavior that the financial holding company abuses personality of the subordinate company. Forth, establishing the threshold test on evidence. Fifth, administrative department decide on applying denial of a corporation’s personality to the financial holding company.更多还原