论“逆向刺破公司面纱”制度

发布时间：2018-03-04 15:24

本文选题：逆向刺破公司面纱　切入点：构成要件　出处：《华东政法大学》2013年硕士论文　论文类型：学位论文

【摘要】：公司独立法人格制度在吸引投资、刺激经济，为经济的发展带来无尽可能的同时，也带来了股东权利的扩张和公司独立人格的滥用。部分股东通过精心策划和刻意安排，利用公司独立人格制度在设计上的缺漏，侵占公司的财富。这种行为不仅侵害了公司债权人利益，扰乱了市场经济秩序，还有违公平正义的法律价值。为了使公司独立人格制度更好地发挥其制度价值，追求实质正义的“刺破公司面纱”这一衡平性制度便应运而生。 2005年我国新修订的《公司法》首次在世界范围内以成文法的形式将“刺破公司面纱”制度以“公司法人格否认”之名纳入。这极大地刺激了投资者的热情，为经济的健康发展扫清了一些障碍。然而，我国现阶段公司法人格否认制度的法律体系还不成熟，国内的主流适用情形仍局限于“传统刺破”即由公司债权人提起诉讼，主张刺破公司面纱，由滥用公司独立人格和股东有限责任的股东在一定范围内承担公司债务。然而，对于市场经济中大量的诸如：股东无偿向公司转移财产，利用母子公司或姐妹公司间的便利关系，在其控制的公司间肆意转移资产或者人格高度混同，，从而达到逃避股东个人债务的目的的种种情形，“传统刺破”已无力回击。“逆向刺破公司面纱”制度可以有效地解决上述问题，该制度源于美国的判例，股东的债权人通过提起“刺破公司面纱”之诉，寻求面纱背后的公司的责任，由公司在一定范围内承担股东的个人债务。我国作为成文法系国家，是否需要植入以及如何植入这一判例法系国家的“逆向刺破公司面纱”制度面临不少争议。本为将从以下四个部分回答三个问题“是什么”、“为什么”、“怎么做”。 “是什么”即“逆向刺破公司面纱”制度是什么。本文第一章从概括介绍“传统刺破”和“逆向刺破”的定义入手，分析二者间的异同，以期明确“传统刺破”无法替代“逆向刺破”的适用价值。第二章通过借鉴和总结国内外学者对于“逆向刺破”的主要观点和国内外适用“逆向刺破”的典型案例，以期阐明“逆向刺破”的构成要件和主要适用场合。 “为什么”即我国引入“逆向刺破公司面纱”制度的必要性与可行性。第三章对我国引入“逆向刺破”的SWOT分析，通过探讨以我国现有的市场环境和法制资源引入该制度面临哪些优势和劣势，以及该制度本身的优缺点，最后权衡利弊，明确我国引入该制度的必要性和可行性。 “怎么做”即我国该如何引入“逆向刺破公司面纱”制度。第四章中笔者尝试对我国引入“逆向刺破公司面纱”制度进行实体性和程序性规则构建，并提出了一些立法建议，以期对我国植入“逆向刺破公司面纱”制度有所裨益。
[Abstract]:The corporate independent legal personality system not only attracts investment, stimulates the economy and brings endless possibilities for economic development, but also brings about the expansion of shareholders' rights and the abuse of independent personality of the company. This behavior not only infringes the interests of the creditors of the company, but also disturbs the order of the market economy. In order to give full play to the system value of the independent personality system of the company, the "piercing the veil of the company", which is the pursuit of substantive justice, comes into being as the times require. In 2005, the newly revised Company Law of our country brought the system of "piercing the corporate veil" into the name of "corporate personality denial" in the form of statutory law in the world for the first time. This greatly stimulated the enthusiasm of investors. Some obstacles have been cleared for the healthy development of economy. However, at present, the legal system of corporate personality denial system is still immature in our country, and the main application situation in our country is still limited to "traditional puncture", that is, litigation by the creditors of the company. It is advocated that the corporate veil be pierced and the shareholders who abuse the independent personality of the company and the limited liability of the shareholders bear the company's debts within a certain scope. However, for a large number of market economies, such as the transfer of property to the company by shareholders free of charge, To make use of the convenient relationship between parent, subsidiary or sister companies to arbitrarily transfer assets or personality between companies under their control, In order to achieve the objective of evading the personal debt of shareholders, the "traditional puncture" has been unable to fight back. The "reverse piercing of the corporate veil" system can effectively solve the above problems, and the system stems from the United States' jurisprudence. The creditors of the shareholders seek the liability of the company behind the veil by suing "piercing the corporate veil", and the company bears the personal debts of the shareholders within a certain scope. Whether and how to implant the "reverse piercing corporate veil" system in the countries of the legal system of case law is controversial. This paper will answer three questions from the following four parts: "what", "why" and "how to do it." "what is it" is what is the system of "reverse piercing the corporate veil". The first chapter of this paper introduces the definitions of "traditional puncture" and "reverse piercing", and analyzes the similarities and differences between them. In order to clarify the applicable value of "traditional puncture" cannot replace "reverse puncture". The second chapter summarizes the main views of domestic and foreign scholars on "reverse puncture" and the typical cases of "reverse puncture" at home and abroad. In order to clarify the "reverse piercing" elements and the main application of the situation. "Why" is the necessity and feasibility of introducing the system of "reverse piercing corporate veil" in China. Chapter three analyzes the SWOT analysis of "reverse piercing" in China. By discussing the advantages and disadvantages of introducing the system with the existing market environment and legal resources of our country, and the advantages and disadvantages of the system itself, and finally weighing the advantages and disadvantages, the necessity and feasibility of introducing the system in our country are made clear. "how to do" is how to introduce the system of "reverse piercing corporate veil" in our country. In Chapter 4th, the author tries to construct the substantive and procedural rules of introducing the system of "reverse piercing corporate veil", and puts forward some legislative suggestions. With a view to the implantation of "reverse piercing the company veil" system has a benefit.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.291.91

【参考文献】