论我国公司法人格否认反向适用

发布时间：2018-05-11 08:10

本文选题：反向否认公司法人格 + 反向适用　；参考：《华东政法大学》2014年硕士论文

【摘要】：公司制度在我国经济社会的发展中发挥了至关重要的作用。然而伴随着经济活动的多样化发展，出现了各种滥用公司法人格侵占公司财产、逃避债务的行为。虽然我国在最新的《公司法》中，以原则性法条规定了公司法人格否认制度，对规制股东滥用独立人格的行为具有一定作用。但随着经济的发展，滥用行为呈现多样性，传统的公司法人格否认制度表现出了一定的局限性。由此公司法人格否认的反向适用应运而生，而我国立法在这方面的规定却是一大空白。因此，为了弥补传统适用的不足，完善我国的公司法人格否认制度，有必要对公司法人格否认的反向适用这一问题进行研究。关于反向适用的研究国内学者鲜少涉及，故可以说是一个全新的课题。本文主要采用了文献研究法和比较研究法，了解国内外此课题的研究现状和存在的问题。首先介绍了反向适用的概念和顺向适用的关系及其在我国的相关规定，而后在借鉴美国“反向刺破公司面纱”先进理论和有关案例的基础上，结合我国实际情况，从理论和实践的角度论证了我国立法确立反向适用的必要性，并对反向适用的基本问题进行了分析，包括原则性法条规定、具体要件设置、法人反向责任和举证责任。接着，结合我国司法实践，阐述了一人公司、母子公司和姐妹公司三种具体情形下公司法人格否认的反向适用，涵盖了理论与实践两个层面。最后，在结语部分提出了有关立法的建议。具体内容如下：第一章主要介绍了公司法人格否认反向适用的概念和与顺向适用的关系，并介绍了国内有关学者对反向适用的不同观点。本文认为我国公司法并无相关法条直接规定了公司法人格否认的反向适用，，是我国立法上的一大空白。第二章阐述了我国公司法人格否认反向适用的必要性。从理论层面来讲，反向适用具有其独立存在的价值，能保护股东债权人的利益和社会公共利益并且能弥补传统适用中的不足；从司法实践层面来讲，我国已存在相关判例需要反向适用并且已有法官适用此制度进行判决。第三章对我国公司法人格否认反向适用的基本问题进行了分析。作为成文法国家，我们需参照传统适用以制定法模式对反向适用作原则性规定。而后从主体要件、主观要件、行为要件、结果要件和因果关系要件五个方面具体阐述了反向适用的要件设置，使得能更好地适用于个案中。并对公司法人的反向责任、原被告双方的举证责任和证明标准进行了探讨。第四章从司法实践层面分析具体情形下公司法人格否认的反向适用，包括一人公司、母子公司和姐妹公司。针对这些具体情形下的特殊问题，结合国外先进经验和我国司法实践情况，提出了具体适用上的一些建议。
[Abstract]:The company system plays a vital role in the development of our country's economy and society. However, with the diversification of economic activities, a variety of abuse of corporate law personality encroach on company property, escape debt behavior. Although in the latest "Company Law" of our country, the system of denial of corporate personality is stipulated by the principle law, which plays a certain role in regulating the abuse of independent personality by shareholders. However, with the development of economy, abuse behavior presents diversity, and the traditional corporate personality denial system shows some limitations. Therefore, the reverse application of the denial of corporate personality emerges as the times require, but the legislation of our country is a big blank in this respect. Therefore, it is necessary to study the reverse application of corporate personality denial in order to make up for the deficiency of traditional application and to perfect the denial system of corporate personality in our country. The research on reverse application is seldom involved in domestic scholars, so it can be said to be a new topic. This paper mainly adopts the literature research method and the comparative research method to understand the current research situation and the existing problems of this subject at home and abroad. This paper first introduces the concept of reverse application, the relationship between reverse application and its application in China, and then, on the basis of drawing lessons from the advanced theory and relevant cases of "reverse piercing the corporate veil" in the United States, combines with the actual situation in China. This paper demonstrates the necessity of establishing reverse application in our country's legislation from the angle of theory and practice, and analyzes the basic problems of reverse application, including the stipulation of principle law, the setting of concrete elements, the reverse liability of legal person and the burden of proof. Then, combining with the judicial practice of our country, this paper expounds the reverse application of the denial of corporate personality under the three specific circumstances of one-person company, parent-subsidiary company and sister company, which covers two levels: theory and practice. Finally, in the conclusion part, put forward the suggestion about the legislation. The details are as follows: The first chapter mainly introduces the concept of reverse application of corporate personality denial and the relationship between reverse application and forward application, and introduces the different views of domestic scholars on reverse application. This paper holds that the reverse application of the denial of corporate personality is not directly stipulated in the relevant articles of the company law of our country, which is a big blank in the legislation of our country. The second chapter expounds the necessity of reverse application of personality denial of company law in our country. Theoretically speaking, reverse application has its independent value, can protect the interests of shareholders creditors and social public interests, and can make up for the shortcomings of traditional application. There are related cases in our country that need reverse application and judges have applied this system to judge. The third chapter analyzes the basic problems of the reverse application of personality denial in our company law. As a statutory country, we need to refer to the traditional application of the formulation of the mode of application of the principle of reverse application. Then from the subject elements, subjective elements, behavior elements, results elements and causality elements of the five aspects of the specific elements of reverse application, so that it can be better applied in the case. The reverse liability of the legal person, the burden of proof and the standard of proof of the original defendant are also discussed. The fourth chapter analyzes the reverse application of corporate personality denial under specific circumstances from the aspect of judicial practice, including one-man company, parent-subsidiary company and sister company. In view of the special problems under these specific circumstances, combined with the advanced experience of foreign countries and the judicial practice of our country, some practical suggestions are put forward.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.291.91

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