论公司人格否认制度在公司强制清算制度中的应用

发布时间：2018-05-19 06:33

本文选题：公司法人格否认制度 + 强制清算　；参考：《中央民族大学》2010年硕士论文

【摘要】：公司法人制度的创立使公司获得了独立人格,并赋予股东以有限责任,极大地刺激了投资者的积极性,对经济的发展起着巨大的推动作用。然而在现实生活中,这一制度也带来了公司股东滥用公司法人的独立人格以达到不法目的的恶劣弊端。但此现象绝非偶然,而是法人制度内在的缺陷。于是起源于美国的公司法人人格否认制度应运而生,并在各国得到了充分发展。公司法人人格否认制度是为揭露公司背后真正的所有人滥用法人独立人格和有限责任的行为而恢复投资人原始就应该承担的无限责任的举措。公司法人人格否认不是对法人人格独立原则的否认,而恰恰是对该制度的恪守和保护。我国新《公司法》在借鉴国外已有理论和实践成果的基础上也引进了公司法人人格否认制度,但只是原则性规定,在诸多方面还不完善。如在主体范围、客观情形、适用要件、结果程度等内容上均无详细规定,无统一标准,进而操作性亦不强。公司解散或者符合解散条件而不解散、不清算或者违法清算,是对公司法人人格滥用的表象。清算义务人借助公司债务的相对人是“公司”、公司与其股东的身份均独立存在的理由为依据而怠于清算、违法清算或违法注销已达到逃避公司债务或规避法定义务的目的。本文针对公司强制清算中违背清算义务的行为,旨在分析公司法人人格否认的特征、适用要件、适用情形等内容,并比较借鉴国外较先进、成熟的制度规定,对完善我国相关立法、司法领域提出些许个人观点,希望在司法实践中对该制度的实施有所启迪。
[Abstract]:The establishment of the corporate system makes the company gain independent personality, and endows the shareholders with limited liability, which greatly stimulates the enthusiasm of investors and plays a huge role in promoting the development of economy. However, in real life, this system also leads to the abuse of the independent personality of corporate legal person by shareholders in order to achieve the illegal purpose. But this phenomenon is not accidental, but the inherent defect of legal person system. Therefore, the corporate personality denial system originated in the United States came into being and has been fully developed in various countries. The denial system of corporate personality is a measure to restore the original unlimited liability of the investor in order to reveal the abuse of the independent personality and limited liability of the legal person by the real owner of the company. The denial of corporate personality is not the denial of the principle of the independence of corporate personality, but the adherence and protection of the system. The new Company Law of our country has also introduced the system of the denial of corporate personality on the basis of drawing lessons from the existing theories and practices of foreign countries, but it is only a rule of principle and is not perfect in many aspects. Such as in the subject scope, objective situation, applicable elements, the degree of results and other content are not detailed provisions, there is no unified standard, and then not strong operational. Disbandment or disbandment without disbandment, liquidation or illegal liquidation is a manifestation of abuse of corporate personality. The liquidation obligor is "the company" with the help of the relative party of the company's debt, and the reason that the company and its shareholders are independent exists in liquidation. The illegal liquidation or illegal cancellation has reached the purpose of evading the company's debts or evading the legal obligations. In view of the breach of liquidation obligation in the compulsory liquidation of a company, this paper aims to analyze the characteristics, applicable elements and applicable circumstances of the denial of the personality of a company as a legal person, and to draw lessons from the more advanced and mature regulations of foreign countries. The author puts forward some personal views on perfecting the relevant legislation and judicial field in our country, hoping to enlighten the implementation of this system in the judicial practice.
【学位授予单位】：中央民族大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

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