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論“揭開(kāi)公司面紗”制度

發(fā)布時(shí)間:2018-02-24 10:18

  本文關(guān)鍵詞: 揭開(kāi)公司面紗 公司法人格 有限責(zé)任 出處:《西南政法大學(xué)》2011年碩士論文 論文類(lèi)型:學(xué)位論文


【摘要】:公司獨(dú)立人格和股東有限責(zé)任是構(gòu)建現(xiàn)代公司法律制度的兩大基石,這兩者相結(jié)合所形成的現(xiàn)代公司制度從產(chǎn)生的那一天起,就成為社會(huì)經(jīng)濟(jì)發(fā)展的強(qiáng)力催化劑,推動(dòng)著社會(huì)文明走向燦爛的現(xiàn)在與將來(lái)。但有限責(zé)任制度在刺激投資者積極性、降低投資風(fēng)險(xiǎn)的同時(shí),由于公司制度本身缺乏實(shí)現(xiàn)其原本應(yīng)該得到貫徹的公平、正義的社會(huì)倫理價(jià)值目標(biāo)的有力措施,為投資者濫用有限責(zé)任權(quán)利、違背公司獨(dú)立人格制度打開(kāi)了方便之門(mén),極大地?fù)p害了債權(quán)人群體的利益或社會(huì)公共利益。英美法首創(chuàng)的“揭開(kāi)公司面紗”制度,作為公司獨(dú)立人格和股東有限責(zé)任之例外,正是為了追求公平、正義,維護(hù)社會(huì)利益,防止公司法人獨(dú)立人格、股東有限責(zé)任的濫用而確立的。 第一部分“法人人格制度”。本部分分為公司法人格制度的歷史發(fā)展、公司法人格制度的價(jià)值目標(biāo)二個(gè)部分,主要闡述了法人制度的歷史發(fā)展軌跡,引出了法人、法人人格、公司法人人格等概念,并進(jìn)一步闡述了公司法人制度的經(jīng)濟(jì)效率目標(biāo)、內(nèi)含的公平、正義的價(jià)值目標(biāo)。這一部分的寫(xiě)作目的主要是為了引出“揭開(kāi)公司面紗”制度,為了切入論文主題打下鋪墊。 第二部分“揭開(kāi)公司面紗”制度的一般理論。這一部分首先分析了公司法人制度在現(xiàn)實(shí)中出現(xiàn)變異的原因,緊接著引出“揭開(kāi)公司面紗”的含義、稱(chēng)謂、法理基礎(chǔ)、特征、適用要件,對(duì)“揭開(kāi)公司面紗”規(guī)則的內(nèi)容進(jìn)行詳細(xì)地闡述;然后對(duì)目前普遍的被揭開(kāi)公司面紗的四種場(chǎng)合做了簡(jiǎn)單的介紹,從而使“揭開(kāi)公司面紗”從抽象轉(zhuǎn)向具體;最后,對(duì)合同之債與侵權(quán)之債對(duì)“揭開(kāi)公司面紗”適用的影響、反向揭開(kāi)、一人公司等三個(gè)小專(zhuān)題進(jìn)行了論述。 第三部分“我國(guó)‘揭開(kāi)公司面紗’制度的適用”。這一部分首先指出我國(guó)現(xiàn)實(shí)中存在嚴(yán)重濫用公司法人獨(dú)立人格和股東有限責(zé)任權(quán)利現(xiàn)象,適用“揭開(kāi)公司面紗”以?xún)艋鐣?huì)、經(jīng)濟(jì)環(huán)境已到了刻不容緩的地步;然后分析了我國(guó)2005年新《公司法》之前類(lèi)似于“揭開(kāi)公司面紗”的立法,指出之前的立法與“揭開(kāi)公司面紗”存在本質(zhì)的不同,應(yīng)該將兩者進(jìn)行嚴(yán)格的區(qū)分,否則不利于“揭開(kāi)公司面紗”制度的貫徹實(shí)施;同時(shí)對(duì)2005年新《公司法》關(guān)于“揭開(kāi)公司面紗”制度的立法進(jìn)行了評(píng)析,認(rèn)為該立法還存在不足之處;最后,對(duì)目前適用“揭開(kāi)公司面紗”制度的司法實(shí)踐進(jìn)行了總結(jié),認(rèn)為存在公司法人格絕對(duì)化、消極適用、濫用“揭開(kāi)公司面紗”等三種現(xiàn)象,并對(duì)其成因進(jìn)行簡(jiǎn)單的分析。 第四部分“完善我國(guó)‘揭開(kāi)公司面紗’制度的建議”。根據(jù)我國(guó)適用“揭開(kāi)公司面紗”的現(xiàn)狀及存在的問(wèn)題,提出了在立法、司法解釋、舉證責(zé)任、個(gè)人信用、轉(zhuǎn)變觀念、發(fā)揮最高院的指導(dǎo)作用、提高法官理論與道德素養(yǎng)等七個(gè)方面完善“揭開(kāi)公司面紗”制度的建議。 結(jié)語(yǔ)。引用韓國(guó)學(xué)者鄭燦亨的一句話(huà),對(duì)“揭開(kāi)公司面紗”的精神實(shí)質(zhì)做一個(gè)總結(jié),對(duì)本文主題再做一次回應(yīng)。
[Abstract]:The company's independent personality and the limited liability of shareholders is the construction of legal system of modern company's two cornerstones, both of which formed by the combination of the modern company system from the day of play, has become a powerful catalyst for social and economic development, promoting social civilization towards a glorious present and future. But the limited liability system in stimulating investors actively at the same time, reduce the investment risk, because the company system itself is not achieved its original implementation should be fair, effective measures to target social value of justice, for investors to abuse the limited liability rights against the company independent personality system opened convenient ways, greatly damage the interests of creditors and the public interest groups. The first Anglo American law the "piercing the corporate veil" system, as the company's independent personality and the limited liability of shareholders of the exception, it is in pursuit of fairness, justice, Maintaining social interests, preventing the independent personality of the company legal person, and the abuse of the limited liability of the shareholders.
The first part of the "legal personality system". This part is divided into the historical development of the corporate personality system, the corporate personality system the value goal of two parts, mainly expounds the historical development of the legal system, the legal person, legal personality, corporate personality concept, and further expounds the goal of economic efficiency of the corporate system the internal fairness, justice goals. This part of the main purpose is to elicit "piercing the corporate veil" system, in order to lay the groundwork for a breakthrough theme.
The second part of "the general theory of piercing the corporate veil" system. This part firstly analyzes the corporate system variation reasons in reality, then leads to "piercing the corporate veil" meaning, appellation, legal basis, characteristics, applicable elements of "opened the company veil" rules of the contents in detail then the general; was opened on four occasions the corporate veil is briefly introduced, so that the "piercing the corporate veil" from abstract to concrete; finally, the debt of contract and tort obligation of "piercing the corporate veil" applicable, reverse opened, a company of three small topics discussed in this paper.
The third part of "China" piercing the corporate veil "system". This part firstly points out the serious abuse of corporate personality and the limited liability of shareholders rights phenomenon existing in our country's reality, the application of "piercing the corporate veil to purify social and economic environment has been the urgent situation; then analyzed before me in 2005, the new company law > < is similar to the" piercing the corporate veil "legislation, pointed out that before the legislation and the" piercing the corporate veil "is essentially different, distinctions should be made, or not conducive to" piercing the corporate veil "implementation of the system; and on 2005 the new company law on the" open < > the corporate veil of legislation, that the legislative deficiencies still exist; finally, the application of "piercing the corporate veil of judicial practice" system are summarized, that deposit There are three phenomena such as absolute legal person, negative application, abuse of "Unveiling company veil", and a simple analysis of its causes.
The fourth part of "perfecting" the corporate veil "suggestions". According to China's application of "piercing the corporate veil" of the status quo and existing problems, put forward in the legislation, judicial interpretation, burden of proof, personal credit, change idea, play the guiding role of the Supreme Court, to improve the seven aspects of theory and moral judge to improve the quality of "lifting the corporate veil" system.
In the conclusion, a sentence from Zheng Canheng, a Korean scholar, is used to make a summary of the spiritual essence of "unveiling the company veil" and to respond to the subject of this article.

【學(xué)位授予單位】:西南政法大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2011
【分類(lèi)號(hào)】:D922.291.91

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 廖凡;;美國(guó)反向刺破公司面紗的理論與實(shí)踐——基于案例的考察[J];北大法律評(píng)論;2007年02期

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本文編號(hào):1529867

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