本文選題：逆向刺破公司面紗　切入點：構(gòu)成要件　出處：《華東政法大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：公司獨立法人格制度在吸引投資、刺激經(jīng)濟，為經(jīng)濟的發(fā)展帶來無盡可能的同時，也帶來了股東權(quán)利的擴張和公司獨立人格的濫用。部分股東通過精心策劃和刻意安排，利用公司獨立人格制度在設(shè)計上的缺漏，侵占公司的財富。這種行為不僅侵害了公司債權(quán)人利益，擾亂了市場經(jīng)濟秩序，還有違公平正義的法律價值。為了使公司獨立人格制度更好地發(fā)揮其制度價值，追求實質(zhì)正義的“刺破公司面紗”這一衡平性制度便應(yīng)運而生。 2005年我國新修訂的《公司法》首次在世界范圍內(nèi)以成文法的形式將“刺破公司面紗”制度以“公司法人格否認(rèn)”之名納入。這極大地刺激了投資者的熱情，為經(jīng)濟的健康發(fā)展掃清了一些障礙。然而，我國現(xiàn)階段公司法人格否認(rèn)制度的法律體系還不成熟，國內(nèi)的主流適用情形仍局限于“傳統(tǒng)刺破”即由公司債權(quán)人提起訴訟，主張刺破公司面紗，由濫用公司獨立人格和股東有限責(zé)任的股東在一定范圍內(nèi)承擔(dān)公司債務(wù)。然而，對于市場經(jīng)濟中大量的諸如：股東無償向公司轉(zhuǎn)移財產(chǎn)，利用母子公司或姐妹公司間的便利關(guān)系，在其控制的公司間肆意轉(zhuǎn)移資產(chǎn)或者人格高度混同，，從而達到逃避股東個人債務(wù)的目的的種種情形，“傳統(tǒng)刺破”已無力回?fù)�。“逆向刺破公司面紗”制度可以有效地解決上述問題，該制度源于美國的判例，股東的債權(quán)人通過提起“刺破公司面紗”之訴，尋求面紗背后的公司的責(zé)任，由公司在一定范圍內(nèi)承擔(dān)股東的個人債務(wù)。我國作為成文法系國家，是否需要植入以及如何植入這一判例法系國家的“逆向刺破公司面紗”制度面臨不少爭議。本為將從以下四個部分回答三個問題“是什么”、“為什么”、“怎么做”。 “是什么”即“逆向刺破公司面紗”制度是什么。本文第一章從概括介紹“傳統(tǒng)刺破”和“逆向刺破”的定義入手，分析二者間的異同，以期明確“傳統(tǒng)刺破”無法替代“逆向刺破”的適用價值。第二章通過借鑒和總結(jié)國內(nèi)外學(xué)者對于“逆向刺破”的主要觀點和國內(nèi)外適用“逆向刺破”的典型案例，以期闡明“逆向刺破”的構(gòu)成要件和主要適用場合。 “為什么”即我國引入“逆向刺破公司面紗”制度的必要性與可行性。第三章對我國引入“逆向刺破”的SWOT分析，通過探討以我國現(xiàn)有的市場環(huán)境和法制資源引入該制度面臨哪些優(yōu)勢和劣勢，以及該制度本身的優(yōu)缺點，最后權(quán)衡利弊，明確我國引入該制度的必要性和可行性。 “怎么做”即我國該如何引入“逆向刺破公司面紗”制度。第四章中筆者嘗試對我國引入“逆向刺破公司面紗”制度進行實體性和程序性規(guī)則構(gòu)建，并提出了一些立法建議，以期對我國植入“逆向刺破公司面紗”制度有所裨益。
[Abstract]:The corporate independent legal personality system not only attracts investment, stimulates the economy and brings endless possibilities for economic development, but also brings about the expansion of shareholders' rights and the abuse of independent personality of the company. This behavior not only infringes the interests of the creditors of the company, but also disturbs the order of the market economy. In order to give full play to the system value of the independent personality system of the company, the "piercing the veil of the company", which is the pursuit of substantive justice, comes into being as the times require. In 2005, the newly revised Company Law of our country brought the system of "piercing the corporate veil" into the name of "corporate personality denial" in the form of statutory law in the world for the first time. This greatly stimulated the enthusiasm of investors. Some obstacles have been cleared for the healthy development of economy. However, at present, the legal system of corporate personality denial system is still immature in our country, and the main application situation in our country is still limited to "traditional puncture", that is, litigation by the creditors of the company. It is advocated that the corporate veil be pierced and the shareholders who abuse the independent personality of the company and the limited liability of the shareholders bear the company's debts within a certain scope. However, for a large number of market economies, such as the transfer of property to the company by shareholders free of charge, To make use of the convenient relationship between parent, subsidiary or sister companies to arbitrarily transfer assets or personality between companies under their control, In order to achieve the objective of evading the personal debt of shareholders, the "traditional puncture" has been unable to fight back. The "reverse piercing of the corporate veil" system can effectively solve the above problems, and the system stems from the United States' jurisprudence. The creditors of the shareholders seek the liability of the company behind the veil by suing "piercing the corporate veil", and the company bears the personal debts of the shareholders within a certain scope. Whether and how to implant the "reverse piercing corporate veil" system in the countries of the legal system of case law is controversial. This paper will answer three questions from the following four parts: "what", "why" and "how to do it." "what is it" is what is the system of "reverse piercing the corporate veil". The first chapter of this paper introduces the definitions of "traditional puncture" and "reverse piercing", and analyzes the similarities and differences between them. In order to clarify the applicable value of "traditional puncture" cannot replace "reverse puncture". The second chapter summarizes the main views of domestic and foreign scholars on "reverse puncture" and the typical cases of "reverse puncture" at home and abroad. In order to clarify the "reverse piercing" elements and the main application of the situation. "Why" is the necessity and feasibility of introducing the system of "reverse piercing corporate veil" in China. Chapter three analyzes the SWOT analysis of "reverse piercing" in China. By discussing the advantages and disadvantages of introducing the system with the existing market environment and legal resources of our country, and the advantages and disadvantages of the system itself, and finally weighing the advantages and disadvantages, the necessity and feasibility of introducing the system in our country are made clear. "how to do" is how to introduce the system of "reverse piercing corporate veil" in our country. In Chapter 4th, the author tries to construct the substantive and procedural rules of introducing the system of "reverse piercing corporate veil", and puts forward some legislative suggestions. With a view to the implantation of "reverse piercing the company veil" system has a benefit.
【學(xué)位授予單位】：華東政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：D922.291.91

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