新公司法视域下的减资纠纷诉讼模式研究  

Study on the Litigation Mode of Capital Reduction Disputes under the Perspective of the New Company Law

作　　者：艾茜[1] Ai Qian

机构地区：[1]中央财经大学法学院,北京100081

出　　处：《法律科学（西北政法大学学报）》2024年第6期188-198,共11页Science of Law：Journal of Northwest University of Political Science and Law

基　　金：国家社科基金项目(23BFX13)“执行法典化背景下的债务人异议之诉体系化研究”。

摘　　要：公司减资纠纷早在2008年已成为法定案由,但我国司法现状表明,在公司减资纠纷中,债权人鲜有以减资纠纷诉讼模式解决争议的情形,而更多以类推适用法人人格否认、股东抽逃出资、案外人异议之诉等方式实现其请求权。公司减资纠纷诉讼模式和案由呈闲置现象。但如此类推适用却有悖公司法教义,不仅导致了司法裁判规则混乱,而且损害了公司、公司债权人的整体利益和减资股东的诉讼权利。2018年《公司法》第22、177条是造成上述现象的制度根源。2023年《公司法》为解决上述闲置化现象提供了新的路径和思路。应按照2023年《公司法》第226条的规定,通过公司决议无效和撤销之诉,建立起统一的公司减资纠纷诉讼模式和裁判规则。As early as 2008,litigation for company capital reduction has become a legal cause of action.The current judicial situation in China shows that when the company's capital reduction is improper and causes disputes,creditors often realize their cause of action by analogizing piercing the corporation veil,shareholders'withdrawal of capital,enforcement of dissenting actions,etc.,and rarely realize their rights through capital reduction disputes.The litigation mode and causes of disputes over company capital reduction are showing a phenomenon of idleness.However,such analogies go against the basic legal doctrines of company law,not only leading to confusion in judicial decision-making rules,but also actually harming the overall interests of the company,all creditors of the company,and the litigation rights of shareholders who re-duce their capital.The institutional root of the above phenomenon is the Article 22 and Article 177 of the 2018 Company Law.The 2023 Company Law provides a new path and approach to address the above-mentioned idleness phenomenon.China should promptly establish a unified litigation model and judicial rules for company capital reduction disputes in ac-cordance with Article 226 of the 2023 Company Law,based on the invalidity and revocability of company resolutions.

关 键 词：公司减资纠纷 法人人格否认 抽逃出资 公司人格 

分 类 号：D922.291.91[政治法律—经济法学]