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外部人逆向刺破公司面纱制度研究

发布时间:2018-06-24 12:46

  本文选题:外部人逆向刺破 + 法人人格制度 ; 参考:《辽宁大学》2017年硕士论文


【摘要】:法人人格独立一直以来在现代公司法的相关制度构建和具体的规定上,占据着重要的地位。但是,该理论也给了某些股东以可趁之机,结果是今年来出现了大批的股东滥用公司独立人格逃避公司债务和股东个人债务的情况。在前一种情形中,我国《公司法》引进了传统的刺破公司面纱制度,用法律的形式规定,对公司法人人格制度的完善进行了初步的尝试。但是,近年来,股东为了避免对自己的个人债权人承担债务,利用“公司”这一特殊组织形式“保护”自己的资产,在个人和公司资本之间进行不正当的流转,对于这种情况,传统刺破制度已经无力解决。因此就存在了引进“外部人逆向刺破公司面纱制度”的问题。本文主要内容如下:第一部分,是概述部分,意在对外部逆向刺破进行介绍,内容主要有外部与内部、逆向与正向、法人人格与人格否认等概念,并力求通过对这些概念进行对比分析,引出与该项制度相关的各项概念和制度,为下文的论述做好铺垫。第二部分,是引进该制度制度的正当性。首先,在理论基础上,外部逆向刺破是法人人格独立的必然结果,是法人人格否认的应有之义,具有衡平性,体现了诚实信用和公司社会责任原则。其次,在现实依据上,法人人格制度存在固有缺陷需要法律规定予以补正,而我国立法缺乏相关的规定,同时司法实践迫切需要相关的制度对股东的相关损害股东债权人利益的行为进行规制。最后,外部人逆向刺破,存在其他制度不能替代的优势,具有独立存在的价值。第三部分,是对我国法未来引进“外部人逆向刺破”制度具体的构建的设想。从构成要件、适用情形、举证责任、适用标准、责任承担等几个方面进行了论述。
[Abstract]:The personality independence of legal person has been playing an important role in the construction and specific regulation of modern company law. However, this theory also gives some shareholders an opportunity to avoid corporate debt and personal debt. As a result, a large number of shareholders have abused their independent personality to evade corporate debt and individual shareholder debt this year. In the former case, the Company Law of our country introduced the traditional system of piercing the veil of company, and made a preliminary attempt to perfect the system of corporate personality with the form of law. In recent years, however, in order to avoid debt to their individual creditors, shareholders have used the "company" as a special form of organization to "protect" their assets and make improper transfers between individuals and corporate capital. The traditional puncturing system has been unable to solve. Therefore, there exists the problem of introducing the system of reverse piercing of corporate veil by outsiders. The main contents of this paper are as follows: the first part is an overview part, which is intended to introduce the external reverse piercing, including external and internal, reverse and positive, corporate personality and personality denial, etc. Through the comparative analysis of these concepts, this paper draws out the concepts and systems related to the system, and lays the groundwork for the discussion below. The second part is the legitimacy of the introduction of the system. First of all, on the basis of theory, the external reverse puncture is the inevitable result of the personality independence of legal person, is the due meaning of the denial of legal person personality, has balance, and embodies the principle of good faith and corporate social responsibility. Secondly, on the basis of reality, the inherent defects of the legal personality system need to be rectified by legal provisions, but the legislation of our country lacks relevant provisions. At the same time, the judicial practice urgently needs the relevant system to regulate the shareholders' related actions that harm the interests of the shareholders' creditors. Finally, the extraneous person has the advantage which can not be replaced by other systems and has the value of independent existence. The third part is the idea of the construction of the system of "external reverse piercing" introduced into our law in the future. This paper discusses the constitutive elements, the applicable situation, the burden of proof, the applicable standard and the responsibility.
【学位授予单位】:辽宁大学
【学位级别】:硕士
【学位授予年份】:2017
【分类号】:D922.291.91

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