人文社科毕业论文-揭开法人面纱制度研究.doc

揭开法人面纱制度研究 摘 要 本文简要介绍了公司法人人格制度的价值目标，从其价值目标异化方面指出了公司法人人格否认制度。通过对公司法人人格否认制度特征的分析，认为它是一时一事之否认，不是对法人人格的彻底否认，相反，它是对法人人格制度的维护，从而揭示出该制度的衡平本质，归纳了该制度在我国的适用范围，介绍了该制度在国外的立法概况，指出我国新《公司法》对该制度规定过于原则，缺乏操作性。因此，笔者建议从明确其适用要件和确立其举证责任这两个方面来完善法人人格否认制度，以期达到该制度对法人人格制度的维护以及对股东的利益和债权人的利益衡平的本质的效果。 关键词 揭开公司面纱，衡平，举证责任 ABSTRACT This paper describes the value system of the corporate personality, which points out the corporate veil system, alienation from its value target. Through analysis the characteristics of the corporate veil, this paper regards that it’s temporary, but not complete denial. To the contrary, it is legal maintenance to this system, which reveals the equitable essence of the system, generalize the proper scope of out country and introduce the legislative actualities of foreign countries. This paper points out that the regulation of the new Company Law was too fundamental, and lack of feasibility. Therefore, it was my suggestion that we should clear the elements and the application to establish its burden of proof to improve the system, to maintain the corporate personality system and balance the interests between the shareholders and the creditors of the equity interests. Key words piercing the corporate veil，equity，burden of producing evidence ……………………………………………………………………………………Ⅰ ABSTRACT……………………………………………………………………………Ⅱ 绪论……………………………………………………………………………………1 一、揭开法人面纱制度的形成及内涵………………………………………………2 （一）揭开法人面纱制度的形成………………………………………………………2 （二）揭开法人面纱制度的内涵………………………………………………………3 1．关于公司法人格否认的争鸣…………………………………………………3 2．揭开法人面纱制度的特征……………………………………………………4 3．揭开法人面纱制度的本质……………………………………………………5 二、揭开法人面纱制度的适用范围及适用后果………………………………………6 （一）揭开法人面纱制度的适用范围…………………………………………………6 1．公司资本显著不足……………………………………………………………6 2．利用公司回避合同义务…………………………………………………6 3．公司人格形骸化………………………………………………………………6 （二）揭开法人面纱制度的适用后果…………………………………………………7 1．对公司的后果……………………………………………………………7 2．对股东的后果……………………………………………………………7 三、揭开法人面纱制度的立法…………………………………………………………8 （一）国外关于揭开法人面纱制度的立法概况……………………………………8 1．美国揭开公司面纱制度的立法………………………………………………8 2．英