公司人格逆向否认研究

发布时间：2018-04-01 10:31

本文选题：公司人格顺向否认　切入点：公司人格逆向否认　出处：《中国青年政治学院》2014年硕士论文

【摘要】：自2005年新《公司法》开始施行以来,早在英美法系国家创立的“刺破公司面纱”,即公司人格否认制度,在我国首次以成文法的方式得以确立。作为规制股东滥用公司法人独立人格和股东有限责任的措施,公司人格否认不是对公司人格独立和股东有限责任的否定,而是对其进行实质上的修正和维护,是追求实质正义和衡平价值的一种手段。然而,滥用公司法人独立人格的行为层出不穷,现有公司人格否认制度在股东向公司恶意转移资产以逃避自身债务等行为面前,显得捉襟见肘,无能为力。因而,有必要对公司人格逆向否认进行深入研究,以弥补我国传统公司人格否认的不足。本文带着发现问题的眼光,采用法律解释、实证研究、比较分析和归纳分析的方法,从我国现有相关争议案例出发,引出对公司人格逆向否认的思考。文章分引言、正文、结语三部分,正文包括四章,首先在介绍传统公司人格否认的基础上引出与其相对的公司人格逆向否认,并对其特征、类型、历史发展进行了分析。公司人格逆向否认包括内部逆向否认和外部逆向否认两种类型,是指在公司人格与股东人格发生混同的情境下,视公司与股东为一体,从而让公司替股东承担责任、让公司具有股东的某种身份与资格或使股东得以主张公司对第三人所享有的某种权利,其责任流向和着力点与传统公司人格否认正好相反。第二章从法学、经济学、社会学的角度对公司人格逆向否认存在的学理基础进行了重点分析,并介绍了该制度在其发源地的美国和我国的司法实践,奠定了其坚实的现实基础。第三章归纳了公司人格逆向否认的构成要件,并结合我国的实践主要分析了外部公司人格逆向否认的主体、行为、后果三个构成要件。第四章站在上述几章论述的基础上,总结我国当前公司法司法实践中公司人格逆向否认制度存在的问题,从立法模式、责任承担、程序规则三个方面提出我国公司人格逆向否认制度构建的一些看法。相较于以往的研究,本文对公司人格逆向否认的发展历史进行了梳理,并从多个方面介绍了其学理基础,有助于理解公司人格逆向否认存在的合理性和价值;较为全面地介绍了内部逆向和外部逆向两种类型的逆向否认在美国的产生演变,并对其分别进行了分析。另外本文结合我国现实国情和司法环境,选择了外部公司人格逆向否认而舍弃了美国的内部公司人格逆向否认,详细总结了外部逆向人格否认的构成要件,为其法律适用提供了便利。最后,本文还结合我国目前这一制度适用的现状,从实体法和程序法的角度对其制度构建提出了自己的建议,以期该制度能在我国早日确立。
[Abstract]:Since the implementation of the new Company Law in 2005, the system of "piercing the corporate veil", that is, the denial of corporate personality, which has been established in countries of common law system, has been established in the form of statutory law for the first time in our country.As a measure to regulate the abuse of corporate independent personality and shareholder limited liability by shareholders, the denial of corporate personality is not the negation of corporate personality independence and shareholders' limited liability, but it is substantially revised and maintained.It is a means of pursuing substantive justice and equalizing value.However, the behavior of abusing the independent personality of company legal person appears endlessly. The existing system of corporate personality denial is overstretched and powerless in the face of shareholders' malicious transfer of assets to the company in order to evade their own debts.Therefore, it is necessary to study the reverse denial of corporate personality in order to make up for the deficiency of the traditional denial of corporate personality.With the vision of finding problems, this paper uses the methods of legal interpretation, empirical research, comparative analysis and inductive analysis, starting from the existing relevant dispute cases in China, leads to the thinking of reverse denial of corporate personality.The article is divided into three parts: introduction, text and conclusion. The text includes four chapters. Firstly, it introduces the traditional corporate personality denial and then draws out the reverse denial of corporate personality, and analyzes its characteristics, types and historical development.The reverse denial of corporate personality includes two types: internal reverse denial and external reverse denial. It refers to the situation that the corporate personality and shareholder personality are mixed, and the company is regarded as one with the shareholders, so that the company can bear the responsibility for the shareholders.It is contrary to the denial of traditional corporate personality to make the company have a certain identity and qualification of shareholders or to claim a certain right of the company to the third party.The second chapter focuses on the theoretical basis of the adverse denial of corporate personality from the angles of law, economics and sociology, and introduces the judicial practice of the system in the United States and China, where it originated, which lays a solid realistic foundation.The third chapter summarizes the constituent elements of the reverse denial of corporate personality, and analyzes the main body, behavior and consequence of the adverse denial of corporate personality in combination with the practice in our country.On the basis of the above chapters, the fourth chapter summarizes the problems existing in the reverse denial of corporate personality in the current judicial practice of company law in our country, from the legislative model, the responsibility to bear,Three aspects of procedural rules put forward some views on the construction of reverse denial system of corporate personality in China.Compared with the previous studies, this paper combs the development history of the reverse denial of corporate personality, and introduces its theoretical basis from many aspects, which is helpful to understand the rationality and value of the existence of the reverse denial of corporate personality.This paper introduces the evolution of internal reverse denial and external reverse denial in the United States, and analyzes them respectively.In addition, combined with the reality of our country and the judicial environment, this paper chooses the reverse denial of external corporate personality and gives up the reverse denial of internal corporate personality of the United States, and summarizes in detail the constitutive elements of the denial of external reverse personality.The application of the law is facilitated.Finally, this article also combines the present situation of this system of our country, from the substantive law and the procedure law angle to its system construction proposed own suggestion, hoped this system can establish in our country as soon as possible.
【学位授予单位】：中国青年政治学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.291.91

【参考文献】