导　　师： 王荣珍

学科专业： 0301

授予学位： 硕士

作　　者： ;

机构地区： 广东外语外贸大学

摘　　要： 我国2006年施行的新《公司法》有两大亮点：公司人格否认制度和一人公司制度。这两项制度的规定，实现了我国公司法立法上的历史性飞跃，尤其是一人公司合法地位的确立，使我国对一人公司的研究从理论走向实践。然而，独立人格制度的缺陷和一人公司的特点，使得一人公司股东更容易滥用公司独立人格和股东有限责任，损害债权人或相关利益群体的利益。我国现行《公司法》仅有两个条文规定一人公司人格否认问题，而且规定过于抽象、原则，可操作性不强，导致司法实践中出现适用困难和争议。因此，在参考借鉴外国一人公司人格否认的研究结果和经验的基础上，结合我国具体司法实践，发展和完善我国的一人公司人格否认制度。 本文共分为四个部分。 第一部分是一人公司及公司人格否认基础理论，从一人公司的概念和类型分析入手，论述一人公司的基本特征，如股东的唯一性，公司人格的独立性，股东责任的有限性等；而后分析了公司独立人格制度的价值及其局限性，其局限性表现在该制度对债权人的保护不足，为股东谋取利益创造条件，容易成为滥用目的的工具，进而论述公司人格否认理论的价值并指出，公司人格否认理论是公司独立人格制度的有益补充。 第二部分是对国外一人公司人格否认制度的比较考察。通过对英美两国的对比，提出在新世纪的今天，公司独立人格正从绝对走向相对，应该怀着更加务实开明的态度对待和使用公司人格；通过对德国、瑞士、日本等大陆法系国家的考察，提出在借鉴沿用英美法系国家的相关措施时应当结合本国的司法实践和环境，慎重适用公司人格否认理论。 第三部分检视我国目前一人公司人格否认的情况。分析我国一人公司适用人格否认理论的条件，如主体要件、行为要件、结果要件和主观过错。而后针对我国现行法律法规和具体司法实践，指出我国一人公司人格否认制度存在的问题，如因法律规定过于抽象造成司法实践中适用困难，法官裁判案件时容易主观臆断，错误裁判；人格否认适用范围偏窄，不利于保护债权人的合法利益，更难以应对日后本领域内有增无减的经济性问题。 第四部分根据目前我国一人公司人格否认制度存在的问题，主要在最高人民法院的司法解释以及反向否认一人公司独立地位等方面展开讨论。首先，建议以司法解释的方式明确一人公司人格否认的情形和举证责任的分配，以此解决因法律规定过于原则而导致的适用困难的问题；其次，本文还讨论我国一人公司制度中一个特殊的问题—反向否认一人公司，对内部反向否认、外部反向否认进行可行性分析，最后提出自己的建议：确立外部反向否认一人公司而禁止内部反向否认一人公司。 The Corporation Law formally executed on January1,2006ordained two newinstitutions: one-man corporation and disregard of the corporate personality. Theprovisions of these two institutions are great breakthrough and progress of corporationlaw legislation, especially the admission of legal status of one-man corporation whichmeans our research on one-man corporation moves from theory to practice. However,due to the defects of independent corporate personality institution as well as thecharacteristics of one-man corporation, shareholder of one-man corporation is morelikely to abuse independent corporate personality and limited liability of shareholderand then damage the benefits of creditors or relevant interest groups. While therecognition of one-man corporation, a number of shortcomings will become apparent.Current Corporation Law of our country stipulates the institution of disregard of thecorporate personality and disregard of one-man corporate personality. Nevertheless,2abstract articles are insufficient to deal with challenge and controversy in judicialpractice. On the basis of drawing lessons from foreign research results and advancedexperience of disregard of one-man corporate personality, combining with ourspecific judicial practice, this paper is to develop and improve our institution ofdisregard of one-man corporate personality. This paper is divided into four parts. Part I is about basic theory of one-man corporation and disregard of thecorporate personality. Beginning with the analysis of concept and types of one-mancorporation, it discusses the fundamental features of one-man corporation. Then itanalyzes the value and limitation of independent corporate personality institution. Itslimitation manifests in the institution supplies inadequate protection for creditors butopportunity for shareholder to seek interest. This institution easily becomes aninstrument for the purpose of abuse and leads to unfair results. Finally it discusses thevalue of disregard of the corporate personality and puts forward that the theory ofdisregard of the corporate personality is a profitable supplement to independentcorporate personality. Part II is a comparative study of foreign disregard of one-man corporatepersonality. Through a comparison of Britain and America, it brings forward aviewpoint that the corporate personality should be treated and applied with apragmatic and open-minded attitude nowadays since independent corporate personality is moving from absolute to relative. Through a comparison of Germany,Switzerland and Japan, it proposes that while drawing lessons from common lawcountries, civil law countries should combine with national judicial practice andatmosphere, prudently applying the theory of disregard of the corporate personality. Part III is an overview of current situations of disregard of one-man corporatepersonality in China. It analyzes domestic terms of disregard of one-man corporatepersonality such as the elements of subject, behavior, result and subjective fault. Thenconcentrating on our current laws and regulations as well as judicial practice, it findsout existing problems of our disregard of one-man corporate personality. For example,it is difficult to apply the theory in judicial practice due to current abstract regulations;it is difficult to handle economic issues of this field owing to narrow scope ofapplication of disregard of the corporate personality. In the light of existing problems of our disregard of one-man corporatepersonality, Part IV holds a discussion in the following aspects, including judicialinterpretations of the Supreme People’s Court and disregard of one-man corporatepersonality reversely. First of all, this paper recommends defining the circumstancesand burden of proof of disregard of one-man corporate personality by the way ofjudicial interpretations so as to deal with problems which are caused by abstractregulations. Next, this article talks over a special phenomenon of one-man corporationinstitution—disregard of one-man corporate personality reversely, including internaldisregard reversely, external disregard reversely and their respective feasibilityanalysis, and brings forward the author’s suggestions finally.

关 键 词： 一人公司 公司独立人格 公司人格否认

分 类 号： [D922.291.91]

领　　域： [政治法律] [政治法律]