外部反向刺破公司面纱法律制度研究

发布时间：2018-11-09 18:56

【摘要】：外部反向刺破公司面纱制度来源于美国司法的实践。与传统刺破公司面纱制度不同,外部反向刺破制度的适用后果是公司要否认独立法人格,对股东的债务承担连带清偿责任。在此种情形下,股东债权人的合法权益与公司其他无过错股东的股东权利、公司相关债权人的权益冲突不断,亟须解决。我国商事法律规范中并没有设立该项制度。司法实践中频繁出现的公司股东滥用公司法独立人格侵害股东债权人利益的相关案件,各法院或通过扩张适用传统刺破公司面纱制度的规范加以审理,或以公司独立法人格的法理加以审理,适用混乱。也有相关学者认为,类似纠纷可以通过对其他民事法律制度的适用予以解决,无须再专门设立外部反向刺破制度。实际上,通过对外部反向刺破公司面纱制度设立的意义和现行相关制度的局限性等问题加以分析,可确定我国应当设立该制度。现笔者结合外部反向刺破公司面纱制度的理论基础和司法实践中的相关问题,对我国《公司法》应当设立外部反向刺破制度进行详细分析。本文内容共分为四个部分:第一部分概述了外部反向刺破制度相关理论。从外部反向刺破公司面纱的概念介绍及主要情形入手,对传统刺破与外部反向刺破进行比较分析,然后,对于外部反向刺破公司面纱制度的理论基础进行阐述。第二部分介绍了外部反向刺破公司面纱制度在国内外司法实践中的发展。首先对美国外部反向刺破公司面纱制度相关案例进行分析,总结美国适用该制度的经验及启示;其次是对我国刺破公司面纱制度的相关立法进行阐述,并结合我国司法实践中已出现的关于外部反向刺破的案例,总结外部反向刺破在我国的适用情况。第三部分分析了我国引入外部反向刺破公司面纱制度的正当性。包括两个方面的内容:首先我国司法实践需要外部反向刺破公司面纱制度,其他制度不能代替;其次,是从我国建立该制度的理论和实践的可行性方面分析引入该制度的正当性。第四部分探究了外部反向刺破制度在我国构建的体系,意在从立法模式、实体性规则及程序性规则三个方面对外部反向刺破公司面纱制度进行研究,对该制度的构建提出自己的意见。
[Abstract]:The system of external reverse piercing of the corporate veil originates from the judicial practice in the United States. Different from the traditional system of piercing the corporate veil, the applicable consequence of the external reverse piercing system is that the company should deny the independent legal personality and bear joint and several liabilities for the shareholders' debts. In this case, the legitimate rights and interests of the shareholder creditors and the shareholders' rights of other non-fault shareholders of the company and the rights and interests of the related creditors of the company are in constant conflict, which need to be solved urgently. This system has not been established in the commercial legal norms of our country. In judicial practice, there are frequent cases of corporate shareholders abusing the independent personality of company law to infringe on the interests of shareholders' creditors, which are tried by various courts or by expanding and applying the norms of the traditional system of piercing the corporate veil. Or the independent legal personality of the company to be tried, the application of confusion. Some scholars also think that similar disputes can be solved through the application of other civil legal systems, and no need to set up external reverse piercing system. In fact, through the analysis of the significance of the establishment of the external reverse piercing of the company veil system and the limitations of the current relevant system, we can determine that the system should be established in our country. Based on the theoretical basis of the system of external reverse piercing of the company veil and the relevant problems in judicial practice, the author analyzes in detail that the external reverse piercing system should be set up in the Company Law of China. This paper is divided into four parts: the first part summarizes the theory of external reverse piercing system. Starting with the introduction of the concept and main situation of external reverse piercing, this paper makes a comparative analysis of the traditional and external reverse piercing, and then expounds the theoretical basis of the external reverse piercing of the corporate veil. The second part introduces the development of the external reverse piercing corporate veil system in the judicial practice at home and abroad. Firstly, this paper analyzes the relevant cases of the external piercing of the corporate veil system in the United States, and summarizes the experience and enlightenment of the application of the system in the United States. Secondly, it expounds the relevant legislation of piercing the company veil system in our country, and summarizes the application of external reverse piercing in our country by combining the cases of external reverse piercing that have appeared in the judicial practice of our country. The third part analyzes the legitimacy of introducing the system of external reverse piercing the corporate veil. It includes two aspects: first of all, the judicial practice of our country needs the external reverse piercing of the corporate veil system, other systems can not be replaced; Secondly, it analyzes the legitimacy of introducing the system from the feasibility of establishing it in theory and practice. The fourth part explores the system of external reverse piercing system in China, which is intended to study the system of external reverse piercing corporate veil from three aspects: legislative model, substantive rules and procedural rules. Put forward own opinion to the construction of this system.
【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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