我国公司法人格否认制度现状研究及其实施机制完善

发布时间：2018-04-20 22:08

本文选题：公司法人格否认 + 现状　；参考：《中国政法大学》2007年硕士论文

【摘要】： 公司人格独立和股东有限责任是公司法人制度的两大基石,然而在利益诱惑下,股东利用公司的独立人格操控公司按照自己的意志和利益需求对外经营,并且在公司人格面纱的掩护下仅在自己出资限度内承担责任,其行为显然违反了公司法确立的股东有限责任的初衷,背离了公平与正义的法律精神,因此,法律对股东滥用行为进行规制,公司法人格否认制度就是在这样的背景下应运而生的。公司法人格否认制度指当公司股东滥用公司独立人格和股东有限责任来逃避本应由其承担的合同、法律责任,损害债权人或社会公共利益时,可以就个案中特定的法律事实否认公司及其背后的股东各自独立的人格和股东的有限责任,直接责令该股东对相关债务负责,以实现公平正义法律目标的一种法律制度。其特征是以承认公司独立人格为前提,在个案中对其人格予以否定的一种事后救济法律措施。公司法人格否认制度起源于西方国家,了解借鉴国外较为丰富的理论和判例对于我国完善公司法人格否认理论具有积极意义,文章对于美国的“揭开公司面纱”制度、英国的“刺破公司面纱”制度、德国的“直索”制度和日本的公司法人格否认制度进行了简要介绍,各国基本上都以判例法形式确认和适用该理论,只是在适用时的谨慎程度有别,德国的“直索”适用条件最严格。在了解公司法人格否认制度的概念、特征及其在各国的发展历史后,笔者对我国该制度的产生、发展、实务现状进行了描述,我国对于公司法人格否认理论的研究始于上世纪八十年代,从起初的借鉴西方做法到2005年正式以成文法法条纳入我国《公司法》规定,可谓发展迅速。在《公司法》修订前后,适用该理论审判案件的法官面临的问题明显改变,之前是对该法理的探索或大胆尝试,或者依据民法精神实现公平效果,之后则可直接引用该法条维护债权人利益。但是,时至今日,能够完整运用公司法人格否认理论透彻说理的判决并不多见。究其原因,我国在该理论研究上创新不足,结合我国实际的理论尚不成熟;在立法上规定过于原则,不易操作,缺少相关程序立法配套措施;在实践中审判人员素质有限,对该理论未达到运用自如的程度。这些现状成为摆在我国法学界面前的课题,亟需解决。为何我国公司法人格否认制度会呈现出如今的现状,笔者从历史、社会学、经济学、法律等不同维度进行了分析。从历史角度看,我国公司的产生带有明显的外来性和殖民性,关于公司法人制度的相关理论以“拿来主义”为特征,公司法人格否认制度的研究亦多为借鉴少有创新;另从公司发展过程看,从1992年现代意义上的公司在我国正常发展至今不过10余年时间,与美国开始公司法人格否认理论研究之百余年相比,国内的理论尚不成熟,立法尚不完备,适用的程序保障尚不健全均有情可原。以社会学分析方法,笔者对120名社会成员进行了调查,分析结论是:法律从业人员对公司法人格否认制度的了解和认可度较高,但对法条规定的可操作性持异议;非法律专业人员认为该理论太过专业和高深,与己无关,并不关心;而公司股东等人员非常敏感该制度,认为其对公司经营有影响,但对其具体内涵和法律意义并不了解。因此,我国社会对于公司法人格否认制度的认知度并不高,法律的普及宣传工作任重道远。经济学角度,从成本理论分析,股东滥用行为是曲解“成本与产出”之关系,盲目追究低成本高产出的结果,公司法人格否认制度是对此的否定和矫正;从风险理论分析,股东滥用行为系将投资风险不当转移给债权人,法律则通过课以赔偿责任将风险反加于股东自身,实现公平;从效率理论分析,尽管效率优先是商法的基本原则,但是法律保护的是公司和股东对其合理效率的追求,而对于损害公平的一味追求效率的行为应予否定,此即公司法人格否认理论存在的原因。针对我国公司法人格否认制度现状,我们需要研究制定出一套完整的法律体系,保证该制度作用的正常的完整的发挥。在现有制度规定不足的情况下,笔者提出应从完善实体法律规定内容,构建配套程序法保障两个方面下功夫。一是在保持《公司法》稳定性和权威性的基础上,通过司法解释的方式,将公司法人格否认主体限定于滥用公司人格的股东和受其侵害的债权人两类,不宜任意扩大。行为要件应采取列举方式将适用公司法人格否认制度的场合予以细化,如混同、滥用公司人格实施不正当行为、公司形骸化等,并以原则性规定兜底,尽可能详尽。结果要件应以滥用行为给债权人造成实际损害,且行为与损害之间具有相当因果关系为标准。二是通过完善程序立法形式,对公司法人格否认制度适用的当事人确定,管辖的确定,举证责任分配,判决执行等问题一一明确,使审判人员准确适用该制度。
[Abstract]:The independent personality of the company and the limited liability of the shareholders are the two cornerstones of the company's legal person system. However, under the interest of the company, the shareholders use the independent personality of the company to manipulate the company in accordance with its own will and interest demand, and take the responsibility only under the cover of the company's personality veil, and its behavior is obviously violated. The original intention of the limited liability of the shareholders established by the company law deviates from the legal spirit of equity and justice. Therefore, the law has regulated the abuse of the shareholders, and the system of denial of corporate personality is at the historic moment in this context. To avoid the contract, legal liability, and the public interests of the creditor, it may deny the limited liability of the individual and the shareholders of the company and its shareholders in the case of the specific legal facts in the case, and directly order the shareholder to be responsible for the relevant debt to achieve the legal goal of fair and justice. It is characterized by the recognition of the company's independent personality as a precondition and an ex post legal remedy for negating its personality in the case.
The system of denial of corporate personality originated from the western countries. It is of great significance to learn from the rich theories and jurisprudence of foreign countries for our country to improve the theory of the denial of corporate personality in our country. The article is about the "Unveiling of company veil" system in the United States, the "piercing company veil" system in Britain, the "direct cable" system of Germany and the Japanese company. The system of legal person denial is briefly introduced, and countries are basically affirming and applying the theory in the form of case law. It is only discreet in the application and the most strict application conditions of "direct cable" in Germany.
After understanding the concept of the system of denial of corporate personality, its characteristics and its history in various countries, the author describes the emergence, development and actual situation of the system in our country. The study of the theory of denial of corporate personality in our country began in the 80s of last century, from the beginning of the Western practice to the formal law in 2005. As stipulated in the company law of China, it can be described as a rapid development. Before and after the revision of the company law, the problems faced by the judges of the theory trial case have been changed obviously. Before the law, it is an exploration or bold attempt to the law, or a fair effect based on the spirit of the civil law, and then the law can be directly cited to safeguard the interests of the creditors. On the other day, there are few judgments that can be fully used in the theory of corporate personality denial. The reason is that our country is not innovative in this theory, and it is not mature in combination with the actual theory of our country; in legislation, it is too principled, not easy to operate, and lack of relevant procedures and supporting measures; in practice, the quality of the judicial personnel is limited, The theory has not reached the level of ease of use, which has become a topic before our legal interface and needs to be solved urgently.
Why the system of corporate denial of corporate personality in our country will present the present situation, the author analyses from the different dimensions of history, sociology, economics, and law. From a historical point of view, the production of our company has obvious foreign and colonialism, and the related theories about the corporate legal system are characterized by "Latinism" as the corporate legal person. In the course of the development of the company, it is more than 10 years since the development process of the company in the modern sense of the 1992. Compared with more than 100 years in the study of the theory of corporate denial of corporate personality in the United States, the domestic theory is not mature, the legislation is not complete and the applicable procedure is guaranteed. The author made a survey of 120 members of the society by sociological analysis. The conclusion is that the legal practitioners have a higher understanding and recognition of the system of corporate personality denial, but disagree with the maneuverability stipulated in the law; the non legal professionals think the theory is too professional and profound, and has nothing to do with it. No concern is concerned; the shareholders of the company are very sensitive to the system and think it has an impact on the operation of the company, but it does not understand its specific connotation and legal significance. Therefore, the recognition of the system of denial of corporate personality is not high in our society, and the popularization of the law is a long way to go. From the economic point of view, the analysis of the cost theory, The abuse of shareholders is the relationship between the misinterpretation of "cost and output" and the result of blind investigation of low cost and high output. The system of denial of corporate personality is the negation and correction of this. From the risk theory, the abuse of shareholders is transferred to the creditor by the misuse of the shareholders, and the law is added to the shareholders themselves through the liability for compensation. To realize fairness; from the efficiency theory, although efficiency priority is the basic principle of the commercial law, the legal protection is the pursuit of the reasonable efficiency of the company and the shareholders, and the act of seeking efficiency for the damage of equity should be denied, that is, the reason for the existence of the theory of corporate personality denying the existence of the corporate personality.
In view of the current situation of the denial system of corporate personality in our country, we need to study and formulate a complete set of legal systems to ensure the normal and complete play of the role of the system. In the case of insufficient provisions in the existing system, the author puts forward two efforts to improve the content of the substantive law and the construction of the supporting procedure law. On the basis of maintaining the stability and authority of the company law, it is not suitable to limit the subject of the denial of corporate personality to the two types of shareholders who abused the corporate personality and the infringed creditors through judicial interpretation. Abusing the personality of a company to carry out illegitimate behavior, corporate disintegration, and so on, and to the bottom of the principle, as exhaustive as possible. The results should result in the actual damage to the creditor by abusive behavior, and there is a considerable causality between the behavior and the damage. Two is the application of the legislative form of perfect procedure to the system of denial of the corporate personality. The parties confirm that the determination of jurisdiction, the distribution of the burden of proof, the execution of judgments and so on are clear, so that the judicial personnel can apply the system accurately.

【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D922.291.91

【参考文献】