论实际控制人的认定标准及法律规制

发布时间：2018-07-05 01:40

本文选题：实际控制人 + 衡平属性　；参考：《吉林大学》2010年硕士论文

【摘要】： 2005年修订的《公司法》将实际控制人作为一个正式的法律概念引入,并将其界定为“虽然不是公司的股东,但通过投资关系、协议或者其他安排,能够实际支配公司行为的人”。实际控制人的出现是对经济运行实践偏离公司理想模型的回应,具有强烈的衡平性特征。也正是这种衡平的属性,使实际控制人这一法律概念必然具有非规范性、模糊性和补充性,这在客观上为其判断标准的确定带来了一定难度。本文试图借鉴英国的影子董事制度,以实际控制人与控股股东的区别为出发点,从主体要件、行为要件、对象要件的角度提出实际控制人的认定标准。在此之上,本文也提出了完善实际控制人行为的法律规制措施,即类比于控股股东和董事,承担忠实义务,同时,亦应将公司法人格否认制度适用于公司的实际控制人。
[Abstract]:The Company Law, as amended in 2005, introduced the de facto controller as a formal legal concept and defined it as "though not a shareholder of the company, but through investment relationships, agreements or other arrangements," A person who actually dominates the conduct of a company ". The appearance of the actual controller is a response to the deviation of the economic practice from the ideal model of the company. It is this kind of leveling attribute that makes the legal concept of "actual controller" inevitably have non-standard, fuzziness and supplement, which objectively brings some difficulty to the determination of its judgment standard. This paper attempts to draw lessons from the shadow director system in Britain, starting from the difference between the actual controller and the controlling shareholder, and from the point of view of the main elements, the behavior elements and the object elements, puts forward the criteria for the identification of the actual controller. On this basis, this paper also puts forward the legal regulation measures to perfect the behavior of actual controllers, that is, analogous to the controlling shareholders and directors, they bear the duty of loyalty, and at the same time, the system of denying corporate personality should be applied to the actual controllers of the company.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

【引证文献】