【作者】 李耀武；

【导师】 陈福胜；

【作者基本信息】 哈尔滨工程大学 ， 经济法学， 2011， 硕士

【摘要】 公司是现代企业中的重要组织形态,公司独立人格和股东有限责任原则是公司法的两大基石,这两项原则有助于维持公司投资者和公司债权人之间的利益均衡。但如果将公司人格独立原则绝对化,就会造成公司法人人格滥用,危及债权人的利益。为衡平公司股东和债权人之间的利益,实现法律的公平正义,同时也为进一步完善公司法人人格制度,欧美等国家首先创立了公司法人人格否认制度。公司法人人格否认是指当公司控制股东滥用公司独立人格和股东有限责任时,将忽视其与公司各自独立的法律人格,而视公司与其背后的股东为一体,对外承担连带责任的一种法律措施。2005年,我国修订的新《公司法》正式确立了公司法人人格否认制度。但是,由于新《公司法》仅对相关制度做出原则性的规定,因此,如何正确理解和适用公司法人人格否认制度,必将是今后《公司法》的重点研究领域。本文从我国的司法实践出发,通过对我国公司法人人格否认制度的相关问题进行细化研究,以期揭丌“公司法人人格否认理论”这一神秘面纱,使之更好地服务于司法实践。通过对比国外和国内的关于公司法人人格否认制度的研究进展情况,并对实务中的案例进行剖析,从而进一步对适用规则进行细化研究,指出该理论在司法实践中出现的问题,并提出解决问题的相应建议,以期完善我国公司法人人格否认制度,并使之更好地服务于实践。更多还原

【Abstract】 The system of modern corporation, which includes two important principals of corporate independent personality and limited liability which can help to maintain the balance in benefits between corporation investors and creditors. Should the principle of independent corporate personality be absolutization, corporate personality would be abused and creditors’benefits endangered in order to keep the balance between investors and creditors, safeguard the fair and justice of law, improve the corporate system, the provision of disregard of corporate personality was first created in the western countries. when controlling shareholders abuse the aforesaid principles, the respectively independent personalities will be ignored and assumed as integral to bear joint and several responsibilities externally.In 2005,the provision of disregard of corporate personality was stipulated in the new PRC corporate law,meanwhile, because the relevant provisions are abstract, how to understand and apply the provision properly will be an important Text study in the future to serve the judicial practice much better,By comparing foreign and domestic research on the progress of corporate personality.Case analysis and practice leads to the application of rules to conduct detailed study of the theory that the problems in judicial practice.Corresponding recommendations to solve problems, to improve our system of disregard of corporate personality, to guide practice and make it better.更多还原