本文選題：公司人格獨立　切入點：有限責任　出處：《鄭州大學》2006年碩士論文

【摘要】：公司制度的確立對于建立現(xiàn)代企業(yè)制度，規(guī)范和引導市場經(jīng)濟主體的活動，推動市場經(jīng)濟體制的不斷完善與發(fā)展發(fā)揮著不可磨滅的作用�，F(xiàn)代公司法確立的公司人格獨立與股東有限責任作為公司制度兩大基石保障了公司的正常運行。 然而，該制度的設計并非毫無缺陷，它總是在實踐中逐漸暴露出這樣或者那樣的問題或者缺陷。雖然公司制度在實際運作過程中極大地促進了公司的發(fā)展，但是公司人格制度并沒有完全按照設計者的意愿運作，而且在實施中發(fā)生了設計者當時不曾想到或無法想到的問題。由于在觀念和制度上將公司人格獨立、有限責任制度絕對化，使公司人格制度在推動經(jīng)濟發(fā)展的同時出現(xiàn)了一定的不合目的性，既充當奮發(fā)進取者的保護傘，也成為巧詐舞弊者的護身符。 當公司股東濫用公司獨立人格和股東有限責任時，在紛繁復雜的社會經(jīng)濟商事活動中，靜態(tài)的理性的法律在動態(tài)的復雜社會實踐事實狀態(tài)中，出現(xiàn)了許多形形色色的非常態(tài)公司類型和特殊表現(xiàn)形式，規(guī)避民法、商法、經(jīng)濟法、行政法、勞動法、國際私法、刑法等實體法律，，規(guī)避執(zhí)行等程序法律，使公司股東、債權人、雇員、供應商、消費者、當?shù)鼐用�、以及政府代表的稅收、環(huán)保部門之間的利益關系發(fā)生傾斜，并影響法律公平、正義價值目標的實現(xiàn)，影響整個社會信用。 非常態(tài)公司大量存在，不僅會使公司法人制度處于極不穩(wěn)定的狀態(tài)，極易引起市場經(jīng)濟的混亂，極大提高社會成本，必將導致市場經(jīng)濟的無序性及嚴重的社會資源浪費。只有維護好公司制度的優(yōu)勢，嚴厲追究非常態(tài)公司相關人的民事、行政、刑事責任，公司制度才能沿著健康的道路發(fā)展。 對此，世界上許多國家都規(guī)定了相關法律措施維護公司人格獨立與股東有限責任原則，其中公司人格否認制度最為典型，也引人注目，此制度是解決非常態(tài)公司問題的一種有效辦法之一。該制度對失衡的公司利益關系進行事后矯正，以使各種利益關系重新恢復平衡，體現(xiàn)了矯正正義，保障公司制度的完善和發(fā)展。公司人格獨立原則和公司人格否認制度構成了公司法人制度的辨正統(tǒng)一、不可分離的兩個方面。有效防范了不法分子利用公司法人的合法形式和股東承擔有限責任的特性逃避承擔法定或約定義務，保護了社會公共利益和債權人的利益，使法律從形式的公平合理走向了實質上的公平合理，極大豐富了法人理論，使法人制度更加豐富完善。 我國于2005年10月27同新修訂的《公司法》第20條、第64條增加了“公司人格否認”的規(guī)定。這一規(guī)定實質上是我國在立法上第一次正式確立了“公司法人人格否認”或稱為“揭開公司面紗”制度，使這一長期爭論的理論問題從法律上得到認可，更加豐富并完善了我國的法人制度理論，這在我國公司法歷史上具有里程碑的意義。此次修改公司法，借鑒一些市場經(jīng)濟發(fā)達國家具有法律效力的判例和法律規(guī)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,

【學位授予單位】：鄭州大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：D922.291.91

【參考文獻】

相關期刊論文 前2條

1 南振興,郭登科;論法人人格否認制度[J];法學研究;1997年02期

2 張民安;論企業(yè)法人民事權利能力之性質[J];法制與社會發(fā)展;1997年05期

本文編號：1727236