公司法中保护债权人利益法律问题研究

【作者】 王国栋；

【导师】 李秀芬；

【作者基本信息】 山东大学 ， 法律， 2009， 硕士

【摘要】 公司损害债权人利益问题由来己久,是自公司制度产生以来就一直存在的问题。当公司债权人利益受损时,需要立法者制定相应的法律制度来保护公司债权人利益。保护公司债权人利益,不仅仅是打击了不诚信的债务人公司的民事违法行为。从法的作用角度分析,还可以有效地规范公司的经营行为,促使其遵守商业道德、守法诚信经营,进而促进市场经济良性循环发展。我国涉及保护债权人利益的法律较多,如《民法通则》、《合同法》、《担保法》、《民事诉讼法》等以及最高人民法院的有关司法解释等等。但对公司债权人来说,《公司法》在赋予公司独立的法人资格和公司股东有限责任的同时,更需要从自己的角度保护公司债权人利益。基于更好的保护债权人利益的目的,本文分三部分探讨了《公司法》中债权人利益保护问题,并提出了笔者自己的观点和建议。第一部分是公司损害债权人利益综合分析。从公司债权人的概念和范围出发,分析了公司和公司股东、实际控制人特别是公司高管的营利性,他们与公司债权人之间的利益冲突矛盾是公司损害债权人利益的内部根源。列举了公司直接或间接损害债权人利益的各种方式及表现,如何认定公司损害了债权人利益,分析其社会危害,阐明保护公司债权人利益的必要性。第二部分是现行公司法中保护债权人利益制度评析。《公司法》大幅降低了公司最低注册资本,设立“揭开公司面纱”制度,即在保护债权人利益问题上,淡化了公司资本“前端控制”立法保护模式,改为采取“后端控制”的立法保护模式,但“揭开公司面纱”制度存在自2005年创立至今无法具体应用的问题。公司现行强制审计制度对公司债权人而言,存在对审计内容无从知晓和无从及时应用的问题,该制度在平衡公司债权人与公司股东利益时明显倾向于股东。公司解散清算制度立法本意是了结公司债权债务,保护公司及债权人利益。但往往公司解散事由发生后,公司股东、董事等不依法自行清算,而债权人申请指定清算因缺乏强制协助无法进行。现实存在大量公司解散事由发生后,没有依法清算损害债权人利益的问题。第三部分是完善公司法中现行保护债权人利益制度的建议。针对《公司法》中保护债权人利益制度存在的不足,分别对完善“揭开公司面纱”制度、公司强制审计制度、公司清算制度提出了自己的观点或建议。“揭开公司面纱”制度应当由最高人民法院尽快出台司法解释具体适用,笔者在诉讼参加主体、如何认定滥用权利、举证责任和法院受理程序方面提出了建议。完善公司强制审计制度部分提出在《公司法》中设立债权人审计权制度的观点,提出构思并分析了保障该制度顺利实施的法律资源;理论分析了公司债权人如何利用该制度,就不同审计结果,利用现有撤销权、代位权制度等保护债权。完善公司清算制度问题方面,公司解散事实发生后,为确保公司清算义务主体组成清算组依法进行自行清算和债权人申请人民法院指定清算的顺利进行,提出了在公司清算制度中应将有限责任公司的股东、股份有限公司的董事确定为公司清算义务主体,并明确其义务和责任的建议;对公司自行清算时可能发生的损害债权人利益的行为加以分析,提出如何设立相应制度加以规避;对确保指定清算如何依法进行加以分析并提出了自己建议。更多还原

【Abstract】 Company’s long-standing problem prejudice the interests of creditors, is generated from the corporate system have existed since the problem. When damaged the interests of creditors of the company, we need legislators to develop the appropriate legal regime to protect the interests of creditors of the company. To protect the interests of creditors of the company not only dealt a blow to the integrity of the debtor company is not a civil offense. From the point of view of the role of the law, but also can effectively regulate the company’s business practices, to promote their compliance with business ethics, law-abiding integrity management, thus contributing to the development of market economy and a virtuous circle.China’s laws concerning the protection of the interests of creditors more, such as "Civil Law", "Contract Law", "Guarantee Law", "Civil Law" and the Supreme People’s Court the relevant judicial interpretations and so on. But for creditors of the company, the "Company Law" in giving the company a separate legal personality and limited liability company’s shareholders also need protection from their own point of view the interests of creditors of the company. Interest based on better protection of creditors, the purpose of this three-part study of the "Company Law" in the interests of protection of creditors, and made the author’s own views and suggestions.The first part is the company a comprehensive analysis of the damage the interests of creditors. From the creditors of the company’s concept and scope, analyzes the company and shareholders and actual controllers, especially the profit-making company executives, their company with conflict and contradiction between the interests of creditors, the company’s internal source of damage to the interests of creditors. Cited the company’s direct or indirect damage to the interests of creditors and performance of a variety of ways, how to identify the company damaged the interests of creditors, analyze its social harm, clarifying the need to protect the interests of creditors of the company.The second part is the existing system of company law to protect the interests of creditors assessment. "Company Law" substantially reduce the company’s minimum registered capital, set up a "piercing the corporate veil" system, that is the issue of the protection of the interests of creditors, to play down the company’s capital, "front-end control" legislation to protect the model and instead adopt a "back-end control" legislation to protect mode, but the "piercing the corporate veil" system is still not possible since the 2005 creation of application-specific problems. Mandatory audit system on existing creditors of the company concerned, there is no way of knowing the contents of the audit, and no timely application of the problem, the system in balancing the interests of creditors of the company and shareholders when a clear preference for the shareholders. Dissolution of the company liquidation system of legislative intent is to settle claims and debts of the company to protect the interests of the company and creditors. But often the subject after the occurrence of dissolution of the company, shareholders, directors, etc. according to the law on their own liquidation, but creditors for liquidation due to lack of enforcement to assist the designated impossible. Actual existence of a large number of companies after the dissolution of the subject, there is no damage to the interests of creditors liquidation in accordance with law issues.The third part is to improve the protection of the interests of creditors of existing company law regime. For "Company Law" to protect the interests of creditors system deficiencies, respectively, of the perfect "piercing the corporate veil" system, the mandatory audit system, the company liquidation system, put forward their own views or recommendations. "Piercing the corporate veil" system should be judicial interpretation by the Supreme People’s Court as soon as possible specific application, the author of the main participants in the proceedings, how to identify abuse of rights, the burden of proof and the court accepted procedures were proposed. Improve the company’s mandatory audit system part of the proposed "Company Law" in the establishment of the creditor the right to audit the system point of view, put forward ideas and analyzed to guarantee the smooth implementation of the system of legal resources; theoretical analysis of the company’s creditors, how to use the system on various audit results, revocation of the use of existing rights, such as protection of the right of subrogation claims. Improve the company’s liquidation of systemic issues, the company after the dissolution of the fact that, in order to ensure that the company liquidation of the main obligations of the composition of the liquidation group of self-liquidation and the creditors in accordance with law for the smooth progress of the people’s court appointed liquidation is proposed should be in the company liquidation system, limited liability company shareholders, Inc. liquidation of obligations for the company directors to determine the main body, and clearly their obligations and responsibilities of the recommendations; liquidation of the company’s own damage that may occur when the behavior of the interests of creditors to be analyzed, and how to set up a system to circumvent the corresponding; to ensure that the How do I specify the liquidation analysis in accordance with law and put forward their own proposals.更多还原