《民法典》视域下公司法人格否认主体要件之扩张  

Expansion of the Subject Element of Disregard of Legal Personality from the Perspective of Civil Code

作　　者：李新天[1] 吴杨 LI Xin-tian;WU Yang(School of Law,Wuhan University,Wuhan 430072,China)

机构地区：[1]武汉大学法学院,湖北武汉430072

出　　处：《河北法学》2022年第4期95-116,共22页Hebei Law Science

基　　金：国家社会科学基金重点项目“《民法典》适用中的国家利益保护问题研究”(20AFX016)。

摘　　要：2019年《全国法院民商事审判工作会议纪要》将《公司法》中人格否认的主体范围从股东扩张至实际控制人。无论从文义解释还是体系解释,均无法解释出我国《民法典》法人人格否认规定中的“出资人”包含实际控制人,但可以法的续造来缓解司法实践之渴。基于我国成文法系的法治传统和司法适用困难的实践现状,公司法人格否认不宜作为衡平法原则适用,而应转向借鉴德国的法人滥用理论,从特殊侵权法律规则的角度为我国司法实践提供明确指引。公司法人格否认的理论前提是法人拟制说,核心根源是滥用控制权,责任类型是特殊侵权。滥用公司控制权的主体不限于股东,因此,建议在《公司法》修订中,考虑将公司法人格否认的主体要件适度扩张至实际控制人、董事、高级管理人员等公司控制人,以保护债权人利益,维护市场诚信体系和交易安全。The Minutes of the 2019 National Courts’ Civil and Commercial Trial Work Conference expands the subject scope of disregard of legal personality of the Company Law from shareholder to actual controller.Regardless of the literal interpretation or the systemic interpretation,the “investor” in disregard of legal personality of the Civil Code cannot be interpreted to include actual controller,but the thirst for judicial practice can be alleviated by continuation of law.Based on the legal tradition of civil law system and the practical status of judicial application difficulty in China,disregard of legal personality should not be applied as a principle of equity.Instead,we should learn from the German legal person abuse theory and provide clear guidance for judicial practice from the perspective of special tort legal rules.The theory premise of disregard of legal personality is juridic fiction,the root cause is abuse of control,and the type of liability is special tort.Shareholder is not the only subject who abuse corporation control.Therefore,it is suggested that in the revision of the Company Law,the subject element of disregard of legal personality should be appropriately expanded to company controllers such as actual controllers,directors and senior managers to protect the interests of creditors,market integrity system and transaction security.

关 键 词：公司法人格否认 主体要件 扩张 特殊侵权 控制权滥用 

分 类 号：D922.291.91[政治法律—经济法学] D923[政治法律—法学]