公司人格否认后的责任探讨-经济法学专业论文.docx

I I 摘 要 公司人格否认，实际上是为实现法律的公平、正义，对控制股东滥用公司法 人人格和股东有限责任所导致的事实上的 不公平和利益关系的失衡而创设的一 种司法救济措施。其目的在于，在法定的情形之下，债权人可以透过 “公司的 面 纱”追究控制股东的法律责任，使公司债权人获得更为有力的保护。但我国新《公 司法》 “公司股东滥用公司法人独立地位和股东有限责任，逃避债务，严重损 害 公司债权人利益的，应当对公司债务承担连带责任 ”的规定，其完全忽略相关 当 事人的过错因素，不论什么情况下都追究控制股东与公司的连带责任，这既会导 致责任理论上的矛盾，也对公司和其他中小股东利益的保护不利。 公司人格否认后的责任，其特殊之处在于，股东作为公司与债权人合同关系 之外的第三人，其承担责任的基础是侵权，而公司承担责任的基础是违约，二者 是两种性质完全不同的法律责任，因此从一般意义上来说，其应为不真正连带责 任，而非连带责任。 我国新《公司法》对公司人格否认后责任制度的设计欠缺合理性，而且与之 配套的相关诉讼法律规则亦急需明确，因此对该课题的研究不仅具有深远的理论 与实际意义，而且也已经成为我国理论界与司法界迫在眉睫的现实需要。 关键词：公司人格否认；控制股东；责任承担 II II Abstract Disregard of corporate personality refers to a law salvage proposed for the realization of law equity and justice and for the factual inequity and interest imbalance resulting from control shareholder’s abuse of corporate legal personality and shareholder limited liability. Its purpose lies in the fact that under the special circumstance of law, the creditor can investigate control shareholder’s legal liabilities through the “corporate veil” to make creditor gain more forceful protection. But the new Law of Corporation in our country prescribes that the shareholder of the corporation should undertake joint liability for the corporate debts if he abuses corporate independent legal status and shareholder limited liability to escapes his or her debts so as to do harm to creditor’s interest, which completely ignores relative litigant’s errors. Investigating control shareholder’s joint liability in any circumstances will lead to contradictory in liability theories and will be unfavorable for the interest protection of the corporation and other minority shareholders. The liability after the disregard of corporate personality is characterized that the shareholder, as the third person besides the contract relationship between the corporate and the creditor, bases his liability on tort, but the corporation bases its liability on violating the contract. These are two legal liabilities with totally different nature. Therefore, from commo