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2005年10月27日第十届全国人大十八次会议通过的新《公司法》,已经于2006年1月1日起正式实施。新《公司法》不但突破了传统的公司法理论,而且推出了一系列的制度创新。其中最引人注目的是建立了公司法人人格否认制度,当股东滥用公司法人独立地位和股东有限责任逃避债务,严重损害公司债权人利益时,要对公司债务承担连带责任。然而在公司法修订至今已有两年多的时间里,该制度并未得到较好的运用,不是因为司法实践中缺乏案例,根本原因在于法律规定得较为原则,司法工作者不敢大胆适用。为此,本文对公司法人人格否认制度的由来,法理基础,本质,构成要件等问题进行了研究。
October 27, 2005 The 18th Session of the Tenth National People’s Congress passed the new “Company Law”, which was officially implemented on January 1, 2006. The new “Company Law” not only broke through the traditional theory of corporate law, but also introduced a series of institutional innovations. Among them, the most notable one is the establishment of the system of denying the personality of corporate legal persons. When the shareholders abuse the independence of corporate legal person and the limited liability of shareholders to evade their debts and seriously damage the interests of the creditors of the company, they shall jointly and severally assume the liabilities of the company. However, this system has not been well applied in the two years since the revision of the company law, not because of the lack of cases in judicial practice. The fundamental reason is that the legal provisions are more principle and the judicial workers are not willing to boldly apply it. Therefore, this paper studies the origin, legal basis, essence, constitutional requirements and other issues of the denial of corporation personality.