新公司法下的揭开公司面纱规则及衡平性问题研究

发布时间：2019-02-19 20:28

【摘要】： 公司法人人格独立和股东有限责任是构建公司的两大基石,揭开公司面纱规则是对这两个基石的完善和补充。针对公司股东滥用权利损害公司债权人的社会现实,新公司法确定了揭开公司面纱规则,但相关配套司法解释尚未出台,司法实务人员面临着操作性不强的困惑。为此,笔者对这一制度的框架及适用情形试作了初步的研讨,并从研究目的出发更侧重于运用这一规则时对衡平性问题的分析。内容共分为五个部分:引言部分。阐述了法人人格独立、股东有限责任对构建公司的重要性,指出我国确立揭开公司面纱规则是继世界先进国家之后顺应市场经济需要的制度应对。第一部分研究了揭开公司面纱规则的内涵、本质及特征。从利益保护和利益限制的角度揭示了这一制度的内涵和本质、特征,指出揭开公司面纱规则本质属于一种对公司法人人格制度的必要补充。第二部分探讨了揭开公司面纱规则的适用要件。第三部分主要探讨了揭开公司面纱的适用范围。第四部分重点分析揭开公司面纱规则中的衡平性问题。我国关于揭开公司面纱规则的规定存在的诸多缺陷皆渊源于对该制度性质的认识偏差。因此,进一步完善该制度的路径在于回归衡平性。第五部分分析了司法实践中对构建揭开公司面纱衡平性规范的探索。这是本文重点。最后部分是结语。
[Abstract]:The independence of corporate personality and the limited liability of shareholders are the two cornerstones of the construction of the company, and the lifting of the rules of corporate veil is the perfection and supplement of these two cornerstones. In view of the social reality that the corporate shareholders abuse their rights to harm the creditors of the company, the new company law determines the rules of lifting the corporate veil, but the relevant judicial explanations have not been issued yet, and the judicial practitioners are faced with the confusion that the operation is not strong. Therefore, the author makes a preliminary study on the framework and application of this system, and focuses more on the analysis of the problem of balance when applying this rule from the point of view of research purpose. The content is divided into five parts: introduction. This paper expounds the importance of the personality independence of legal person and the limited liability of shareholders to the construction of the company, and points out that it is the institutional response of our country to establish the rules of lifting the veil of the company after the advanced countries in the world to conform to the needs of the market economy. The first part studies the connotation, essence and characteristics of the rules of unveiling the corporate veil. This paper reveals the connotation and essence of this system from the angle of interest protection and restriction, and points out that the nature of the rules of uncovering the corporate veil is a necessary supplement to the system of corporate personality. The second part discusses the applicable elements of the rules of unveiling the corporate veil. The third part mainly discusses the scope of application of unveiling the company veil. The fourth part focuses on the balance in the rules of lifting the corporate veil. There are many defects in the rules of lifting the veil of companies in our country, which are due to the misunderstanding of the nature of the system. Therefore, the path to further improve the system is to return to equity. The fifth part analyzes the judicial practice of the construction of corporate veil equity norms. This is the focus of this paper. The last part is the conclusion.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

【相似文献】