论一人公司法人人格否认制度的完善.pdfVIP

摘 要 摘 要 2005 年《公司法》第64 条明确了一人公司的法人人格否认制度的 内容，要求一人公司股东须自己证明财产未与公司财产混同，否则需 要对公司债务承担连带责任，该规定具有重要意义。经过近十年的发 展，该制度也在不断完善，但存在的问题不少。法人独立人格和股东 的有限责任是公司制度的基石，法人人格否认制度设立的初衷是穿透 法人独立人格，揪出恶意股东，保护公司债权人利益，其应当是针对 个案的、特别的制度而非原则性地普遍适用，对于一人公司也是如此， 但现在却面临挑战。无论从制度本身还是配套制度，都存在固有缺陷， 而一人公司法人人格的否认不仅应当适用于形式上的一人公司，也应 该将实质一人公司纳入适用范围；不仅对滥权股东只进行正向追索， 也可反向追索；同样财产混同的举证责任也不能绝对倒置于股东，以 免股东个人财产置于完全不安定的状态。本文将从实践案例出发，分 析一人公司的特殊性，多层次剖析一人公司法人人格否认制度，用实 证数据说明一人公司法人人格否认制度在我国发展的状况、存在的不 足，进而有针对性地提出完善方案。 关键词：一人公司；法人人格否认；实质股东；混同 I 摘 要 II 摘 要 ABSTRACT In 2005 the company law clearly the content of the system of disregarding of corporate personality of one man company, one man company shareholder shall own request proof of property and the property of the company is not confused, is of great significance to the provisions. After nearly ten years of development, the system is being perfected, but still the problem clearly. Independent corporate personality and shareholder limited liability company is the cornerstone of the system of disregard of corporate personality system, set up the original intention is to penetrate the independent corporation personality, uncovered malicious shareholders, protection of the interests of creditors of the company, disregard of corporate personality should be the individual, particular system rather than the principle of universal application, so this is also so for a company, but now facing challenges. No matter from the system itself or the supporting system, the system also