“资本显著不足”情形下公司法人格否认制度的适用  

Application of Disregard of Corporate Personality under State of Obviously Inadequate Capital

作　　者：胡改蓉[1] 

机构地区：[1]华东政法大学

出　　处：《法学评论》2015年第3期163-172,共10页Law Review

基　　金：国家社科基金重点项目"国有企业法律制度重构研究"(12AFX011);国家社科基金一般项目"市场化背景下国有资本运营公司法律制度创新"(14BFX166)的阶段性研究成果

摘　　要：随着我国公司资本制度改革的不断深入,尤其是法定最低资本制的取消以及发起设立的公司认缴资本制的完全确立(分期缴纳不再受年限限制),"资本显著不足"情形下公司法人格否认制度适用的现实需求急剧增加,并成为司法实践中平衡效率与安全、股东权益与债权人利益的重要制度工具。在我国当前的公司资本制下,该制度的准确适用应以注册资本为衡量依据,以事实判断与价值判断相融合的方式认定"资本显著不足"的客观情形,并在明确其既可适用于公司设立之时又可应用于公司经营之中的思想下,就法人格否认中自愿之债与法定之债的适用条件及相关法律责任进行区分设计。With the Surther development of the reform of corporate capital system in China, especially with the cancella- tion of the statutory minimum capital system and the establishment of pure subscribed capital system （installment is no longer subjected to time limit）, there is a sharp increase in demand for the application of disregard of corporate personality system un- der the circumstance of ＂inadequate capitalization＂, which has become an important mechanism to balance efficiency and securi- ty, the interests of shareholders and creditors. Under the current corporate system in China, to apply the system accurately it should be measured on the basis of registered capita], should identify the objective ＂inadequate capitalization＂ in the form of in- tegrating fact judgment and value judgment and should separately design the conditions of application and related legal liabilities for statutory obligation and voluntary obligation after confirming the can be applied to the establishment and operating of the corporate. thinking that the disregard of corporate personality system

关 键 词：资本 显著不足 法人格否认 法律责任 

分 类 号：D922.291.91[政治法律—经济法学]