揭开“一人公司”面纱.pdfVIP

中文摘要 一人公司最初是以一种事实而非法定的公司形式出现于人们视野当中的。从 1897 年 英国萨洛蒙公司案确立一人公司独立的法律人格开始，世界上各国纷纷以判例或立法方式 肯定了一人公司的法律地位。我国新《公司法》的颁布,使一人公司在我国的合法地位得 到确认，并且增加了关于一人有限责任公司的特别规定，这是符合国际立法趋势的一种体 现。随着一人公司在立法上得以确立和发展，一人公司的出现引发了公司法理论与实践中 的许多新问题，其中以一人股东滥用公司独立人格和有限责任原则，损害债权人合法权益 的问题最为突出。 笔者从一人公司概述入手，随后浅述法人格否认的相关理论，最后通过我国一人公司 适用“法人格否认”理论的必要性、情形、实体性要件、程序性要件及法律效果的特殊分 析，试探求当一人公司股东如果利用一人公司这层“面纱”谋求私利，损害债权人正当利 益时，如何适用公司法人格否认理论，才能更好的保护债权人和社会公众的合法利益。 关键词：一人公司 法律规制 法人格否认 特殊性分析 I Abstract At first ，one-man company started as de fact company instead of de jury one. The case of Salomon v. Salomon Co. Ltd. in 1897 confirms the legal status of one-man company in the United Kingdom. Since then, one-man company s legal station has been established either by precedent or by legislation in many counties and areas. The new Corporate Law of our country has been enorced ，not only establishes the legal staus of the one-man company ，but also increases the special regulation about the one-man company. This is a embodiment of consistenting with the international legislation trend. Along with the establishment and the development of the one-man company in legislation, it initiates many new questions in the company law theory and the practice ，especially the question of damaging the legitimate rights and interests of the one-man company’s creditor when the one-man shareholder abuses of corporate personality and limited liability principle. The author starts with the overview of one-man company, and then brief introducts the related theory of the disregard of corporate personality. Finally, by special analyzing the necessity, the situation, the entities of elem