非常态公司问题研究

发布时间：2018-04-09 16:31

本文选题：公司人格独立　切入点：有限责任　出处：《郑州大学》2006年硕士论文

【摘要】：公司制度的确立对于建立现代企业制度，规范和引导市场经济主体的活动，推动市场经济体制的不断完善与发展发挥着不可磨灭的作用。现代公司法确立的公司人格独立与股东有限责任作为公司制度两大基石保障了公司的正常运行。然而，该制度的设计并非毫无缺陷，它总是在实践中逐渐暴露出这样或者那样的问题或者缺陷。虽然公司制度在实际运作过程中极大地促进了公司的发展，但是公司人格制度并没有完全按照设计者的意愿运作，而且在实施中发生了设计者当时不曾想到或无法想到的问题。由于在观念和制度上将公司人格独立、有限责任制度绝对化，使公司人格制度在推动经济发展的同时出现了一定的不合目的性，既充当奋发进取者的保护伞，也成为巧诈舞弊者的护身符。当公司股东滥用公司独立人格和股东有限责任时，在纷繁复杂的社会经济商事活动中，静态的理性的法律在动态的复杂社会实践事实状态中，出现了许多形形色色的非常态公司类型和特殊表现形式，规避民法、商法、经济法、行政法、劳动法、国际私法、刑法等实体法律，，规避执行等程序法律，使公司股东、债权人、雇员、供应商、消费者、当地居民、以及政府代表的税收、环保部门之间的利益关系发生倾斜，并影响法律公平、正义价值目标的实现，影响整个社会信用。非常态公司大量存在，不仅会使公司法人制度处于极不稳定的状态，极易引起市场经济的混乱，极大提高社会成本，必将导致市场经济的无序性及严重的社会资源浪费。只有维护好公司制度的优势，严厉追究非常态公司相关人的民事、行政、刑事责任，公司制度才能沿着健康的道路发展。对此，世界上许多国家都规定了相关法律措施维护公司人格独立与股东有限责任原则，其中公司人格否认制度最为典型，也引人注目，此制度是解决非常态公司问题的一种有效办法之一。该制度对失衡的公司利益关系进行事后矫正，以使各种利益关系重新恢复平衡，体现了矫正正义，保障公司制度的完善和发展。公司人格独立原则和公司人格否认制度构成了公司法人制度的辨正统一、不可分离的两个方面。有效防范了不法分子利用公司法人的合法形式和股东承担有限责任的特性逃避承担法定或约定义务，保护了社会公共利益和债权人的利益，使法律从形式的公平合理走向了实质上的公平合理，极大丰富了法人理论，使法人制度更加丰富完善。我国于2005年10月27同新修订的《公司法》第20条、第64条增加了“公司人格否认”的规定。这一规定实质上是我国在立法上第一次正式确立了“公司法人人格否认”或称为“揭开公司面纱”制度，使这一长期争论的理论问题从法律上得到认可，更加丰富并完善了我国的法人制度理论，这在我国公司法历史上具有里程碑的意义。此次修改公司法，借鉴一些市场经济发达国家具有法律效力的判例和法律规定，
[Abstract]:The establishment of the system of the company for the establishment of modern enterprise system, standardize and guide the main body of the market economy, and constantly improve the promotion of the market economic system plays an indelible role. With the development of modern company law to establish the independent personality of the company and the shareholders of a limited liability company system as the two cornerstones of ensuring the normal operation of the company.
However, the design is not without the shortcomings of the system, it always has gradually exposed so many problems or defects. Although the company system in the actual operation of the process greatly promoted the development of the company, but the company personality system is designed completely according to the wills of operation, and the designer at that time did not think or couldn't think of the problem. Because the independent personality in the idea and system of the company, limited liability system is absolute, the company personality system in promoting economic development and at the same time there was a certain no purpose, it both serves as the umbrella of the enterprising, has also become a crafty fraud amulet.
When the shareholders abusing independent corporate personality and limited liability of shareholders, in the complicated social economic and commercial activities, the static rational law in complex social practice in the state of dynamic, there are many companies is the type and special state of every hue form, avoid the civil law, commercial law, economic law and administrative law. Labor law, private international law, criminal law and other legal entities, avoid the implementation of procedural law, the shareholders, creditors, employees, suppliers, consumers, local residents, as well as the tax on behalf of the government, the environmental protection department of the interests of the relationship between the tilt and impact of legal fairness, justice value, affect the entire social credit.
There are a lot of very state companies, will not only make the company's legal system is in unstable state, can easily cause confusion of market economy, greatly enhance the social cost, the market will inevitably lead to economic disorder and serious waste of social resources. Only the maintenance of good company system advantages, very strict accountability of state company related party, administrative, criminal responsibility, the company system can along the road of healthy development.
In this regard, many countries in the world have the provisions of the relevant legal measures to protect the independent personality of the company and the limited liability of shareholders, the system of disregard of corporate personality is the most typical, but also eye-catching, this system is one of the effective ways to solve the problem of the abnormal. After the correction of the imbalance of the relationship between the interests of the company system, in order to make the relationship the various interests of rebalancing, reflects the corrective justice, improve and develop the security company system. The independent personality and the principle of company personality denial system of a unified corporate system, two aspects can not be separated. The characteristics of effective prevention of illegal use of corporate legal forms and the limited liability of the shareholders to escape legal or contractual obligations, to protect the public interests and the interests of creditors, the law from the form to the essence of fair and reasonable The fair and reasonable, greatly enriches the legal person theory, makes the legal person system more rich and perfect.
China in October 2005 27 with the newly revised "Company Law > twentieth, sixty-fourth increase in the provision of" corporation personality denial ". This provision is essentially in the legislation first formally established the" Disregard of corporate personality "or" piercing the corporate veil "system, the theory of this problem a long debate has been recognized by law, further enrich and perfect the legal system of theory of our country, this has the sense of milepost in our company law history. The amendment of company law, judicial precedent and legal provisions of some developed countries has legal effect,

【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D922.291.91

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