浅谈公司法人格否认制度

公司具有独立的法人地位和独立的人格,股东承担有限的责任,形成股东有限责任制度。该制度存在缺陷,公司法设置法人格否认制度来对公司法人制度予以弥补与完善。本文对公司法人格否认制度的必要性、内涵、渊源、本质特征、认适用的条件、适用的程序以及以适用的情形予以阐述。关注公司法人格否认制度适用过程中出现的一些问题,持着谨慎的态度予以思考并对相应问题进行阐明。     

试论建立公司人格否认制度

我国的公司法人制度是以公司人格独立———股东有限责任为核心的,这一制度侧重于对股东权益的保护,难以有效规制滥用公司人格侵害债权人或公共利益的行为。我国公司立法应采纳公司人格否认制度,尽快结束因有限责任被推向极端所造成的不正常状况,使那些滥用公司人格并借以规避债务的行为得到有效地遏制。     

浅谈我国公司人格否认制度

公司人格否认制度通过制止滥用公司独立人格的行为,来保护债权人及社会公共利益,平衡各方利益关系,体现了民法的公平和诚实信用原则。但我国公司人格否认制度尚存在不足之处,需采取切实有效的措施进行完善。     

公司人格否认制度及其适用

公司人格否认制度最先确立于英美法系的判例之中,我国公司法于2006年将其明确确立。但该制度在当下的司法实践中常常有被滥用的倾向,基于此特点,对其适用应遵循穷尽救济原则,实际有效等原则。作为一种前瞻性的理论忧虑,我们在实践当中应当谨慎,准确的适用这一制度,并要认真考虑在适用范围、可操作性、举证责任等方面进一步完善公司人格否认制度。     

公司人格否认诉讼问题探究

我国新《公司法》源于法理和我国立法抽象,使我国理论界和实务界对其理解不一,在司法实践中出现了对该制度的滥用和误用。为完善该诉讼的良好运行,只要具体的公共利益受到损害,代表公共利益的政府部门就有权提起否认之诉。审理人格否认之诉应当实行"折中的举证责任"规则,在民事执行程序中严禁适用公司人格否认制度。人格否认后控股股东所负责任的性质应具体问题具体分析,应持谨慎态度并结合具体的国情研究该制度的具体适用。     

公司人格否认诉论问题探究

我国新<公司法>源于法理和我国立法抽象,使我国理论界和实务界对其理解不一,在司法实践中出现了对该制度的滥用和误用.为完善该诉讼的良好运行,只要具体的公共利益受到损害,代表公共利益的政府部门就有权提起否认之诉.审理人格否认之诉应当实行"折中的举证责任"规则,在民事执行程序中严禁适用公司人格否认制度.人格否认后控股股东所负责任的性质应具体问题具体分析,应持谨慎态度并结合具体的国情研究该制度的具体适用.     

论资本制度变革下公司法人人格否认制度的适用

2014年3月1日,我国开始实行新《公司法》,新内容主要是放松了对法定资本的要求,大大激发了市场活力和创业者热情,但也为一些欺诈,投机等损害债权人利益的行为提供了便利条件。同时也开始让我们关注公司法人格否认制度的适用。公司法人格否认制度在我国发展尚短,在新资本制度下也出现了许多不适应的地方需要通过多方面的努力进行修改,以加强对该制度的适用,保护债权人利益和公司的健康发展,使股东遵守诚信的道德底线。     

公司法人格否认制度研究

公司法人格否认制度在我国起步较晚。本文从其内涵、法理学基础出发,通过考察我国立法的现状和漏洞,对完善公司法人格否认制度提出了对策和建议。     

一人公司法人人格否认制度研究

我国现行《公司法》第二十条第三款是公司法人人格否认制度的原则性规定,第六十四条是关于一人公司法人人格否认制度举证责任倒置的特殊规定,该规定过于抽象,缺乏可操作性,本文从一人公司释义入手,阐述该制度适用的具体情形和构成要件。     

浅析公司法人人格否认制度的法律适用

2005年10月修订的新公司法在总则中对公司法人人格否认制度做了规定,但未在法律条文中明确其适用的相关问题,该制度于实践中将有被滥用之危险。为了该制度的规范适用,笔者认为有必要对公司法人人格否认制度进行论证和探讨。     

外部逆向法人人格否认制度探析

外部逆向法人人格否认指的是债务人滥用股东权利和公司独立法人地位,故意将财产无偿转移给公司法人,或者姐妹公司之间利益输送,’以逃避债务侵害债权人权利时．可以否定公司法人独立人格．使公司在受让财产限度内对债权人承担债务的清偿责任。从我国理论发展币口司法实践的需要来看,《公司法》第二十条所确立的法人人格否认制度适用范围过窄,有必要引入逆向法人人格否认制度．与传统的人格否认制度统一为整体,以更好地保护债权人的利益。     

What Corporate Social Responsibility Activities are Valued by the Market?

Corporate management is torn between either focusing solely on the interests of stockholders (the neo-classical view) or taking into account the interests of a wide spectrum of stakeholders (the stakeholder theory view). Of course, there need be no conflict where taking the wider view is also consistent with maximising stockholder wealth. In this paper, we examine the extent to which a conflict actually exists by examining the relationship between a company’s positive (strengths) and negative (concerns) corporate social responsibility (CSR) activities and equity performance. In general, we find little evidence to suggest that managers taking a wider stakeholder perspective will jeopardise the interest of its stockholders. However, our findings do suggest that the market is not only influenced by the independent CSR activities, but also the totality of these activities and that the facets that they value do vary over time. It seems that␣most recently, the market has valued most firms that satisfied minimum requirements in the areas of diversity and environmental protection but were most proactive in the area of employee-relations. Ron Bird is an Emeritus Professor in the School of Finance and Economics at the University of Technology, Sydney. His research interests focus on market implications of corporate social responsibility and also dysfunctionality within capital markets. He received his Master's degree in economics at Monash University in 1971. Anthony D. Hall is currently the Head of the School of Finance and Economics and Director of the Quantitative FinanceResearch Centre at the University of Technology, Sydney. His research interests cover all aspects of financial econometrics. He was awarded a PhD in econometrics from the London School of Economics in `976.Francesco Momente is Professor of Corporate Finance at the Bocconi University, Milan (Italy). His research intersts focus on the market valuation of corporate social responsibility and the value relevance of accounting information.He received his PhD in General Management at Ca' Foscari University, Venice (Italy) in 1998. Francesco Reggiani is Professor of Corporate Finance at the Bocconi University, Milan (Italy). His research interests focuson the market valuation of corporate social responsibility and corporate governance. He received his PhD in GeneralManagement at Bocconi University in 2001.     

公司社会责任与我国董事制度的重构

公司社会责任理论认为,公司在追求股东利益最大化的同时,还应对其他利益相关者和社会承担相应的责任。我国公司法制定时对此没有考虑,通过对两大法系董事制度比较并针对我国的具体情况提出了“两分三三制”原则来组建董事会。     

我国企业社会责任评价指标体系的构建及其应用研究

以利益相关者理论为基础,参考深圳证券交易所发布的《深圳证券交易所上市公司社会责任指引》,构建包括对股东、债权人、职工、消费者、供应商、政府以及公益事业的社会责任评价指标体系。基于深沪上市公司2011年数据进行因子分析,发现不同行业的因子总得分、不同行业的同一因子得分、同一行业不同因子得分差异较大,表明不同行业及同行业在不同方面履行社会责任情况存在较大差异。     

大股东侵占、公司声誉与公司绩效——基于中国上市公司的经验证据

外部大股东一方面具有减少管理者机会主义行为的积极效果,另一方面又会利用控制权侵占小股东和其他利益相关者的利益影响公司绩效;约束大股东行为、保护中小投资者利益成为公司治理的核心问题。在诸多约束大股东侵占的机制中,公司声誉机制被认为是约束大股东利益侵占的有效机制。本文采用2004年1261家上市公司为研究对象,对大股东侵占度和公司声誉制约机制对上市公司绩效的影响进行了实证分析,结果表明,大股东侵占度对公司绩效的影响不显著,公司声誉对公司绩效产生了显著的正面效应。此外,我们还发现法律环境对公司绩效产生积极影响。     

Undivided Corporate Responsibility: Towards a Theory of Corporate Integrity

In the years since Enron corporate social responsibility, or “CSR,” has become a ubiquitous phenomenon in both research and business practice. CSR is used as an umbrella term to describe much of what is done in terms of ethics-related activities in firms around the globe to such an extent that some consider it a “tortured concept” (Godfrey and Hatch 2007, Journal of Business Ethics 70, 87–98). Addressing this skepticism, I argue in this article that the focus on CSR is indeed problematic for three main reasons: (1) the term carries a lot of historical baggage – baggage that is not necessarily conducive to the clarity of the concept; (2) it is the object of increasing ethical instrumentalism; and (3) given the multiple ethical challenges that corporations face, and given the fact that the “social” responsibilities of business are but one set of corporate responsibilities, a suitable term would have to be more inclusive and integrative. I therefore suggests moving instead toward a sound definition of corporate integrity and aim in this article to develop a working definition by fleshing out “7 Cs” of integrity: commitment, conduct, content, context, consistency, coherence, and continuity. I then discuss how these 7 Cs impact our understanding of CSR or, more broadly, corporate responsibility in general.

公司治理中推行独立董事制度的必要性

随着所有权与经营权的分离 ,公司的健康发展与公司有效治理直接相关 ,而董事会的运作效果是公司治理的核心 ,推行独立董事制度对于建立高校运作的董事会 ,保护中小投资者的利益及实现公司有效治理意义重大。     

社会责任履行与企业信誉资本生成——基于问卷调查的实证分析

信誉是企业利益相关者对企业的一种综合评价,社会责任影响利益相关者行为,因此对企业信誉可能产生积极的影响.通过问卷调查的实证分析,发现顾客责任、环境责任和慈善责任对企业信誉有显著的正向影响,而政府责任和员工责任对企业信誉影响不明显.     

Corporate Social Responsibility: Views from the Frontline

This paper offers an evaluation of corporate policy and practice in respect of corporate social responsibility (CSR) deriving from an analysis of qualitative data, obtained during semi-structured interviews with the representatives of 16 companies from a variety of UK sectors including retail, mining, financial services and mobile telephony. The findings of the empirical survey are presented in five sections that trace chronologically the process of CSR policy development. The first identifies the meaning attributed to CSR by the respondent companies followed in the second section by the factors that are driving them to implement the CSR agenda. The third examines the use of the language of CSR and the concept’s role as either a substantive concept or simple label. The fourth identifies the criteria used for determining CSR policies and the objectives underlying them. The fifth and final section offers an analysis of the respondents’ predictions as to the future development of CSR. On the basis of the findings of the survey, this paper argues that, despite genuine attempts on the part of those responsible for CSR policy development to address stakeholder concerns, the context within which CSR has been implemented hinders its potential to offer stakeholders sufficient information by which to evaluate corporate performance in respect of CSR and the ability of CSR to operate as a meaningful and systematic constraint on corporate behaviour. Lisa Whitehouse is a Senior Lecturer in the Law School at the University of Hull. She has published in the areas of the English law of mortgage, the UK railway infrastructure and corporate social responsibility. She received her Ph.D. in Law from the University of Hull.     

Corporate Reputation and Philanthropy: An Empirical Analysis

This paper analyzes the determinants of corporate reputation within a sample of large UK companies drawn from a diverse range of industries. We pay particular attention to the role that philanthropic expenditures and policies may play in shaping the perceptions of companies among their stakeholders. Our findings highlight that companies which make higher levels of philanthropic expenditures have better reputations and that this effect varies significantly across industries. Given that reputational indices tend to reflect the financial performance of organizations above other factors (Fryxell, G. E. and J. Wang: 1994, Journal of Management 20, 1–14) and that elements of the literature emphasise that discretionary aspects of social responsibility, including corporate donations, may not be in the financial interests of organizations (e.g. Friedman, M.: 1970, “The Social Responsibility of Business is to Increase its Profits”, New York Times Magazine, September 13), this is a significant finding. It suggests that philanthropic expenditures may play a significant role in stakeholder management and may, in particular, lead to stakeholders holding more positive impressions of philanthropic corporations.