资本显著不足适用于法人人格否认问题新探

Analysis on the Application of Inadequate Capital to the Corporate Personality Denial

资本显著不足应否适用于法人人格否认制度,2019年《全国法院民商事审判工作会议纪要》虽给出了指导性意见,但囿于立法的缺漏及对资本显著不足的各项适用标准没有明确规定,造成了法院判案的不确定性。为了提高司法的公信力,我国公司法应从资本的认定标准、显著的判断范围、资本显著不足的判定时间节点三个维度作出积极的回应。以注册资本而非实缴资本为认定标准,便于实务中对资本进行认定,也更能体现立法的本意;显著的判断标准应将公司资本与公司经营规模、风险程度进行综合研判,评估公司资本与其经营内容、经营风险是否相匹配;判定资本显著不足的时间节点应针对个案综合考量公司设立时和设立后,以便全面有效地保护股东和债权人的利益。

Whether inadequate capital should be applicable to the system of denying corporate personality,despite the guiding opinions provided in the 2019 Minutes of the National Court Civil and Commercial Trial Work Conference,due to legislative deficiencies and the lack of clear provisions on various applicable standards for inadequate capital,has caused uncertainty in court judgments.In order to improve the credibility of the judiciary,China′s company law should respond positively from three dimensions:the standard for determining capital,the scope of significant judgment,and the time node for determining significant insufficient capital.Therefore,the possible improvement path is that capital should be recognized based on registered capital rather than paid in capital,which is convenient for identifying capital in practice and better reflects the original intention of legislation;the significant judgment criteria should comprehensively evaluate the company′s capital,business scale,and risk level,and evaluate whether the company′s capital matches its business content and risk;the time node for determining inadequate capital should be based on a comprehensive consideration of the company′s establishment and post establishment,in order to comprehensively and effectively protect the interests of shareholders and creditors.