"公司法人人格否认"制度实践性难点初探

新公司法"公司法人人格否认"制度实践的最大难点是如何界定"滥用",以防止该制度本身被滥用。这一作为有限责任制度的否定制度,是专为股东而设的,因此,"滥用"的主体只能是公司股东而不能是公司的实际控制人或其他高级管理人员。由于"滥用"的本质是股东缺乏正当利益的行为对利益平衡的破坏,因此,"滥用"的界定应当以"本身违法"与"正当合理"为其原则。正当合理原则着眼于结合行为的后果而强调行为的目的,这一原则在保障公司自治性的同时,作为一般条款能够对实体法律制度存在的漏洞起到价值补充作用,符合权利的要义。具体列举的"滥用"行为,至少包括股东操纵股东会、公司财产、人事、业务不独立以及公司形骸化、股东出资不实等,特别应该明确的是,只有公司的实有资本不足与股东出资不实存在因果关系时,才能以"滥用"的法定理由,在个案中否定公司人格,直索股东责任。

The Practical Difficulty in Piercing the Corporate Veil

The revised law introduces the principle of piercing the corporate veil,while the most difficult point is how to define the concept of "abuse"properly so as to prevent the system itself from being abused.This rule is aimed for restricting shareholders to break the limited liabilities,thus,only the shareholders of a company will possibly be the abuser,while the actual controllers or other senior officers are excluded.What should be especially clarified is,only if there is some causality between the insufficiency of actual capital and the shareholders' falsifying conducts can the corporate veil be pierced and shareholders' liabilities be undertaken in a single case by the reason of abuse.