摘 要

《公司法》在2005年引入了“法人人格否认制度”，在公司股东滥用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情形下，就需要否认公司的独立人格，使股东直接对公司债务承担连带责任，对股东滥用公司独立人格的行为进行了有效的规避和限制。但随着市场经济的不断发展，新的公司组成形式不断丰富，包括母子公司、姐妹公司等形式在丰富，传统的法人人格否认制度已无法对股东向公司转移财产以逃避股东个人债务以及人格混同的母子公司间相互转移财产、输送利益来逃避外部债务等问题作出合理的反应。同时，我国目前尚未有关法人人格反向否认的法律规范，而我国作为成文法国家，在司法实践中无法通过直接适用第二十条来解决出现的人格否认的反向适用案件。因此，通过研究国内外相关理论，借鉴吸收反向刺破公司面纱制度以建立法人人格逆向否认制度、完善公司法具有现实必要性。

本文共包含三个部分，即绪论、正文和结语。其中，正文包含四个章节的内容：

1. 通过收集司法案例总结出法人人格否认制度在现实中的应用，通过不同案件的判决与说理分析现阶段我国法人人格否认制度存在的问题；第二，通过列举股权强制执行程序、债权撤销权和财产保全程序存在的不足，说明建立逆向否认制度的不可替代性，同时阐述建立此制度存在的理论基础；第三，通过列举美国著名的司法判例，总结出刺破公司面纱在美国的适用标准及理论研究，同时列举国内学者对于此制度的相关理论，以为提出建立逆向否认制度建议提供借鉴依据；第四，通过借鉴吸收法人人格否认制度提出逆向否认制度的构成要件，最终提出法人人格逆向否认制度的建立方式以及应当注意的问题。

关键词：公司法人人格 逆向否认 债权人利益保护

Abstract

The "Company Law" introduced the "Corporate personality denial system" in 2005. If the shareholders of the company abuse the independent status of legal persons and the limited liability of shareholders, evade debts, and seriously damage the interests of the company's creditors, they need to deny the company's independence. personality, It makes the shareholders take joint and several responsibility for the company's debt, and effectively circumvents and limits the abuse of the company's independent personality. However, with the continuous development of the market economy, new forms of company composition have been continuously enriched, including parent companies and sister companies. The traditional system of denial of legal personality has been unable to make a reasonable response to the problems of shareholders transferring property to the company to evade the individual debts of shareholders, as well as related companies with mixed personality, mother and subsidiary companies transferring property to each other, and conveying interests to escape external debt. At the same time, there is no legal norm on the reverse denial of personality of legal person in our country, and as a written law country, we can not solve the case of negative denial of personality through the direct application of Article 20 in judicial practice. Therefore, it is necessary for us to establish the Corporate personality reverse denial system and perfect the corporate law by studying the other country’s theories and referring to the system of absorbing reverse piercing the corporate veil.

This paper consists of three parts, namely, introduction, text and conclusion. The text contains four chapters:

Firstly, the author summarizes the application of the system of denial of legal personality in reality by collecting judicial cases, and analyzes the problems of the system of denial of legal personality in China at present through the judgment and reasoning of different cases.

Second, by enumerating the shortcomings of the enforcement procedures, the rights of cancellation of claims and the property preservation procedures, it shows that the establishment of the reverse denial system is irreplaceable. At the same time expound the theoretical basis of establishing the existence of this system.

Thirdly, by enumerating the well-known judicial precedents of the United States, it summarizes the applicable standards and theoretical studies of piercing the corporate veil in the United States, and lists the relevant theories of domestic scholars for this system, so as to provide reference for the proposal of establishing a reverse denial system.

Fourthly, the author puts forward the constituent elements of the reverse denial system by referring to the system of absorbing legal personality denial, and finally puts forward the establishment method of the system of reverse denial of legal personality and the problems that should be paid attention to.

Key words: Corporate personality Reverse denial Protection of creditor interests

目 录

第1章 绪论 1

1.1选题背景 1

1.2选题意义 1

1.3研究方法 2

第2章 法人人格否认制度存在的问题 3

2.1 法人人格否认制度现实应用 3

2.2 法人人格否认制度存在的问题 3

第3章 法人人格逆向否认制度必要性研究 5

3.1 法人人格逆向否认制度的不可替性 5

3.1.1股权强制执行程序 5

3.1.2债权撤销权 5

3.1.3财产保全程序 6

3.2 法人人格逆向否认制度的构建基础 6

第4章 法人人格逆向否认制度在美国的实施以及在国内的研究 8

4.1 法人人格逆向否认制度在美国的构建与适用 8

4.1.1内部刺破 8

4.1.2外部刺破 8

4.2 法人人格逆向否认制度在我国的理论研究 9

第5章 构建我国法人人格逆向否认制度的对策 11

5.1 法人人格逆向否认制度构成要件 11

5.1.1主体要件 11

5.1.2行为要件 12

5.1.3结果要件 12

5.2 法人人格逆向否认制度适用建议 13

5.2.1适用原则 13

5.2.2利益平衡 13

5.3.3举证原则 14

第6章 结语 15

参考文献 16

第1章 绪论

1.1选题背景

《公司法》所赋予的的公司法人独立地位以及股东有限责任是支撑现代公司制度运行的基石，为现代商事法律制度提供了理论基础。但是，市场经济和商事活动无疑是千变万化而又复杂多样的，商事法律制度必然有其滞后性，法律须随着社会经济的变化发展而进行修改和完善。

我国于2005年修改《公司法》时引入了学界探讨已久的法人人格否认制度，以规范公司股东滥用法人人格独立地位以及股东有限责任逃避债务的行为。不可否认，在此制度建立以后，此种违法行为得到了有效遏制。但随着市场经济的不断发展，新的公司形式例如母子公司、姐妹公司等不断出现，且伴随着其他法律条文的修改，将实缴制改为认缴制，对公司注册资本的要求也随之放宽，导致了司法实践中出现了股东向公司转移资产以逃避个人债务以及母子公司间相互转移财产以逃避外部债务等情形，传统的法人人格否认制度难以对出现的新情况做出即是合理的反应。