实际控制人的公司法识别

实际控制人概念的功能是为事实上的公司权力掌控者塑造规范内的主体地位,避免公司控制权脱法。对此概念内涵及外延的解读,应紧紧围绕其功能。拆解来看,“实际”意在强调“事实上”,是实质主义的规范表达;“控制”意味着“稳定的控制力”,其不以控制的客观强制性、积极行使控制权、从控制权中获益为必要条件,而是一种相对静止的状态描述;“人”指向自然人或法人,可以是单独主体也可以是复数主体,但在实质主义标准下,法人只有在自身不存在实际控制人时才能作为公司的实际控制人。非法人组织的治理模式人合性较强,其作为公司控制权的运作平台时应认定其背后的负责人/合伙人为单独或共同实际控制人。由实际控制人概念的内涵出发,可厘定其外延包括:(1)公司内部的控股股东、关键股东、执行董事、董事长等主体,此时法律文书应将“实际控制人”置于控股股东、董事长等名词之后并列使用,表达该主体实质掌握公司权力之意,其法律后果是规范适用可能发生变化;(2)公司外部的隐名投资人、协议控制人、形式权力人的近亲属及其他为公司/形式权力人所依附的主体等,此时“实际控制人”单独作名词使用,其法律后果是将该公司外部主体纳入公司制度的约束。现《公司法》对实际控制人的概念释义仍不够精准,有必要予以细化。

The conceptual function of the actual controller is to create the subject support within the norm for the actual corporate power holder,so as to avoid the escape of corporate control.The interpretation of its connotation and extension should focus on its function.From the perspective of disassembly,“reality”is intended to emphasize“fact”and is the normative expression of materialism.“Control”means“stable control”,which does not take objective compulsion of control,active exercise of control and benefit from control as necessary conditions,but is a relatively static state description.“Person”refers to natural person or legal person,which can be a single subject or a plural subject,but under the substantive standard,legal person can be the actual controller of the company only when there is no actual controller.The governance model of an unincorporated organization has strong human compatibility,and the person in charge/partner behind it should be identified as a single or joint actual controller when it serves as the platform for the company's control.Starting from the connotation of the concept of actual controller,its extension can include:(1)the controlling shareholder,key shareholder,executive director,chairman and other subjects within the company.At this time,the legal document should place“actual controller”after the controlling shareholder,chairman and other nouns and use it as the attribute of the noun and the preceding word to express the meaning that the subject essentially holds the power of the company.The legal consequence is the difference in the application of norms;(2)Outside of the company,the unknown investor,the agreement controller,the close relatives of the formal authority holder and other subjects to which the company/formal authority holder is attached,etc.,in this case,“actual controller”is used as a noun alone,and its legal consequence is to bring the external entity of the company into the constraints of the company system.The current Company Law is not precise enough in the definition of the actual controller,so it should be detailed.