论公司清算中公司人格的否认

发布时间：2018-03-21 20:08

本文选题：公司清算　切入点：清算责任　出处：《湖南大学》2012年硕士论文　论文类型：学位论文

【摘要】：公司清算制度是公司法律制度的重要内容之一，清算在维护公司各利害关系人的利益平衡，保证社会经济秩序长远且稳定的发展等方面具有重要意义。但是，在我国清算实践中大量存在股东滥用控制权的情形，当公司法人人格被滥用而沦为股东谋取非法利益的工具时，公司的独立人格和有限责任就不再具有积极意义，反而损害债权人利益，进而危害正常交易安全。此时，如继续维护公司的独立人格和有限责任，则违反法律所追求的价值目标——公平、正义。公司人格否认制度是公司法的另一重要内容，它是对传统公司法人制度的一种补充和新的发展。目前，许多国家和地区都引入了该法理并形成了系统的理论，我国大部分学者也认为应该在我国引入该法理，但对此理论界仍存在争议。新修改的公司法在总则中建立了公司法人人格否认制度，而公司法第20条第3款又只是概括性条款，其适用范围和适用情形均无具体规定。对于在清算中能否适用公司人格否认这一问题，学界争议较多的是清算中的公司是否具备独立法人人格，因为公司具备合法有效的独立法人人格是适用法人格否认制度的前提。由于清算中的公司是解散前公司的延续体，因之，只有承认清算中公司的法人人格独立，才能使清算中的公司合情合理地继承原公司的所有法律关系。在域外公司法实践中，，在公司清算前后存在明显损害债权人利益的情形并不普遍，故适用法人人格否认的案例并不多。然而，在我国公司法实务中，清算中存在明显损害债权人利益的情形却较多，诸如股东恶意控制公司对己进行利益输送，股东操控清算非法处置清算财产，股东与公司财产混同等等，这都无疑对债权人的利益造成了损害。如果仅仅适用法人人格独立而追究公司的有限清偿责任，那么对债权人的保护则显然不利，此时适用公司人格否认则显得十分必要；只有适用此一制度追究清算中责任股东的连带清偿责任，才能切实保护公司债权人的利益，维护各方利益的平衡。
[Abstract]:The company liquidation system is one of the important contents of the company legal system. Liquidation plays an important role in maintaining the balance of the interests of the various stakeholders of the company and ensuring the long-term and stable development of the social and economic order. In the liquidation practice of our country, there are a large number of shareholders abusing the right of control. When the corporate personality is abused and becomes the tool for shareholders to seek illegal interests, the independent personality and limited liability of the company will no longer have positive significance. Instead, it damages the interests of creditors, thereby endangering the security of normal transactions. At this point, if the company continues to maintain its independent personality and limited liability, it will violate the value goal pursued by law-fairness, The system of denial of corporate personality is another important part of the company law, which is a supplement and a new development to the traditional corporate system. At present, many countries and regions have introduced the legal theory and formed a systematic theory. Most of the scholars in our country also think that the legal principle should be introduced in our country, but there is still controversy in the theoretical circle. The newly amended Company Law establishes the system of denying the corporate personality in the general rules, and the third paragraph of Article 20 of the Company Law is only a general clause. There are no specific provisions on the scope of application and the applicable circumstances. As for the question of whether the corporate personality can be denied in liquidation, there is much controversy in academic circles as to whether the company in liquidation has independent legal personality. Because the company has the legal and effective independent legal personality is the premise of the applicable legal personality denial system. Because the company in liquidation is the continuation of the company before dissolution, therefore, only the recognition of the corporate personality independence of the liquidation company, Only then can the company in liquidation reasonably inherit all the legal relations of the original company. In the practice of extraterritorial company law, it is not common for a company to have obvious damage to the interests of creditors before and after liquidation. Therefore, there are not many cases in which the denial of the personality of legal person is applied. However, in the practice of company law of our country, there are many cases in which the interests of creditors are obviously damaged in liquidation, such as the shareholders' malicious control company conveys their own interests. The shareholders' manipulation of liquidation and illegal disposal of liquidation property, the mixing of shareholders' and corporate property, and so on, have undoubtedly caused harm to the interests of creditors. If only the independence of legal person is applied and the company's limited liability for repayment is investigated, Then the protection of creditors is obviously unfavorable, and it is necessary to apply the denial of corporate personality at this time. Only by applying this system to investigate the joint and several liabilities of the responsible shareholders in liquidation, can the interests of the creditors of the company be effectively protected. Maintain the balance of the interests of all parties.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D922.291.91

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