资本显著不足情形下法人人格否认制度研究
发布时间:2018-01-19 11:26
本文关键词: 资本显著不足 法人人格否认制度 资产 出处:《烟台大学》2017年硕士论文 论文类型:学位论文
【摘要】:我国《公司法》的修改赋予资本显著不足新的内涵,资本显著不足和法人人格否认的关系随之改变,但股东出资责任实质却并未发生变化,在这种背景下应当以实缴资本代替注册资本,与法人实际经营规模、性质和风险对比,以此衡量公司股东是否具有“诚意”,并在具体案件中参考注册资本、净资产等因素进行考量。针对资本显著不足在适用中存在内涵界定不清、时间和前提不明确以及股东民事责任承担较混乱的现实问题,在不同情形下可以适用不同的“显著不足”认定时间节点和不同的“显著不足”认定方法,只有明确认定标准前提与股东责任问题才能判断是否适用资本显著不足,继而才能否认法人人格,并以此确认股东的责任。在司法实践中,对于资本显著不足和瑕疵出资时公司股东对债权人的责任应当区分适用,两种情况下股东承担的责任性质有着根本的不同,应本着法人人格否认谨慎适用和保护债权人利益的原则,严格掌握标准,具体案件具体分析。
[Abstract]:The amendment of the Company Law of our country gives new connotation to the significant shortage of capital, and the relationship between the significant shortage of capital and the denial of personality of legal person changes, but the essence of shareholder's responsibility for capital contribution has not changed. Under this background, the registered capital should be replaced by the paid-in capital, and compared with the actual operating scale, nature and risk of the legal person, so as to measure whether the shareholders of the company have "sincerity" and refer to the registered capital in the specific case. Considering such factors as net assets. In view of the significant shortage of capital in the application of the existing connotation is unclear, the time and premise is not clear and shareholders bear civil liability confusion of the reality. Under different circumstances, different time nodes and different methods of "significant insufficiency" can be applied. Only when the standard premise and shareholder liability are clearly identified, can we judge whether the applicable capital is significantly insufficient, and then deny the personality of legal person, and confirm the liability of shareholders in judicial practice. The liability of the shareholders to the creditors should be distinguished and applied when the capital is significantly inadequate and defective. The nature of the liability of the shareholders is fundamentally different in the two cases. It should be based on the principle of legal personality denial to apply and protect the interests of creditors carefully, strictly grasp the standard, and analyze the specific cases concretely.
【学位授予单位】:烟台大学
【学位级别】:硕士
【学位授予年份】:2017
【分类号】:D922.291.91
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