公司法人人格否认制度分析-法律专业论文.docx

PAGE PAGE 3 摘要 公司法人人格独立和股东有限责任是现代公司法人制度的两大基石，法人 制度的确立极大地推动了社会经济的快速发展。但是，现实生活中出现了许多 股东滥用公司人格的现象，使得股东与债权人的利益失衡。为了防止滥用法人 人格损害债权人和社会公共利益，继而产生了法人人格否认制度。该制度的实 施使债权人可以透过公司的面纱，直索其背后股东的责任，它是对公司人格制 度所产生的法律漏洞的补充，保证了公司法人制度的健康发展。 随着新《公司法》的出台，公司人格否认制度也正式被规定在法律中。但 是在日益复杂的市场经济发展过程中，要不断对公司人格否认制度进行进一步 完善：立法模式上在成文法中对其进行完善；通过司法解释和判例，对具体问 题做出明确规范；通过程序保障上的完善，使得公司人格否认制度在处理实际 问题时能真正发挥应有的作用。 全文分四个部分。第一部分概述了公司法人人格否认制度的一般理念，包 括法人及法人格的概念和内涵，公司法人人格否认制度的概念和特征，及其形 成的意义，并且将法人人格否认与法人否定说，法人人格消灭等学说相区别。 第二部分比较美国、英国、德国、日本四国对公司法人人格否认原则适用情况， 总结出两大法系在适用该制度时各自的特点，凸显对我国引入该制度的启示、 借鉴。第三部分详细分析了公司法人人格否认制度的适用范围，适用要件及适 用法律效果。第四部分立足于我国公司法的相关立法与司法实践，针对立法上 的缺陷和不足，提出了一些具体建议，以期望促进我国公司法人人格否认制度 不断完善。 【关键词】 人格 法人人格 法人人格否认 有限责任 Abstract The independence of corporate personality and limited liability of shareholders are two cornerstones of the corporate-legal-person system. The establishment of corporation system promotes economic development. But in real life, misusing corporation personality leads to unbalanced interests between shareholders and creditors. To guard against misusing corporation personality to harm benefits of creditors or communal interests, the doctrine of disregarding corporate personality came into being. The implementation of the system enables creditors to uncover veils of corporation and makes stockholders to be directly responsible to corporation liabilities. The system is a remedy for legal flaws which corporate personality system produced and safeguards healthy development of corporation system. With being carried out of new Corporate Law, the doctrine of disregarding corporate personality is also formulated in the law formally. However, the doctrine should be perfected further in the increasingly complicated process of market economy. As legislative model is concerned, the doctrine should be perfected in written laws. Particular problems should be standardized clearly by judicial explanations and precedents. By means of perfection in procedural guarantee, the doctrine can be made to truly pl