公司法人人格否认诉讼制度分析-法律专业论文.docxVIP

山东财 山东财经大学硕士学位论文 i i ii ii 摘要 公司法人制度的支撑是其独立的法人人格和股东有限责任，正因为这两项原则 的存在使得公司成为了当今世界最主要的经营形式。公司创造了巨大的财富，促进 了世界经济的发展，然而公司法人制度却出现了异化现象，即公司股东滥用公司独 立人格和股东有限责任，使得公司法人制度的公平、正义的价值目标受到挑战。于 是，欧美等国家率先创设了公司法人人格否认制度，将公司法人人格否认作为公司 法人制度必要而有益的补充，公司法人人格否认诉讼应运而生。公司法人人格否认 诉讼是指当股东或者实际控制人滥用公司独立人格和股东有限责任逃避债务，给债 权人带来严重损害时，债权人或者代表公共利益的机关和组织对公司、滥用行为人 提起的诉讼，进而否认公司的法人人格追究其背后滥用行为人法律责任的诉讼制 度。 2005 年，我国《公司法》正式确定了公司法人人格否认制度，但是由于法律的 规定过于原则，如何适用公司法人人格否认就成为了理论和实务界研究的热点领 域。本文从公司人格否认诉讼制度的一般理论出发，明确了公司法人人格否认诉讼 的适用情形，分析法律和实践的现状，指出我国存在的问题以及产生问题的原因， 研究了境外的公司法人人格否认诉讼情况，提出了解决问题的建议，以期完善我国 的公司法人人格否认诉讼制度。 关键词：公司法人人格否认诉讼 诉讼标的 当事人 举证责任 Abstract Abstract Corporate support system is its independent legal personality and limited liability of shareholders , because of the presence of these two principles allows the company to become a major form of business in the world today . The company has created enormous wealth , and promote the development of world economy , however, the corporate system has emerged alienation that abuse the independent shareholders of the Company and the shareholders of the Company with limited liability personality , making the fair corporate system, the target value of justice is challenged . Thus, Europe and other countries take the lead in creating a corporate personality denial system , the disregard of corporate personality as a corporate system of necessary and beneficial supplement , disregard of corporate personality litigation emerged. Disregard of Corporate Personality litigation is when the shareholder or actual controller of the Companys independent personality and abuse of limited liability of shareholders to escape debt , serious damage to creditors , creditors or the public interest on behalf of institutions and organizations of the company , who filed the lawsuit abuse thus denying the company to pursue its legal personality behind the perpetrator of abuse liability litigation . In 2005, Chinas Company Law to formalize the corporate personality denial system , but because t