反向法人人格否认制度的理论反思和规范构建

Theoretical Reflection and Norm Construction on the Reverse Corporate Personality Denial System

反向法人人格否认制度具有实践价值,但也存在理论缺陷,在适用过程中容易造成股东债权人和公司利益相关人之间的利益平衡困境。我国现有制度尚不足以摆脱此困境,应当从规范层面着手,构建完整的反向法人人格否认制度,保护公司其他股东和公司债权人。对于前者,应当将适用范围限制于实质一人公司,避免损害无辜股东。对于后者,应当区分审判程序、执行程序和破产程序等不同阶段,有针对性地保护公司债权人。建议在《公司法》第20条加入第4款,明确反向法人人格否认制度的规范表述,并释明其行为主体范围、损害结果标准和利益平衡标准的具体内涵。

The reverse corporate personality denial system has practical value,but it also has theoretical defects,which can easily lead to the dilemma of balancing interests between creditors of shareholders and company stakeholders in the application process.The existing system in our country is not yet sufficient to solve this dilemma.We should start from the normative level and build a complete reverse corporate personality denial system to protect other shareholders and creditors of the company.For the former,the scope of application should be limited to a substantial one-person company to avoid harming innocent shareholders.For the latter,different stages,such as trial procedure,execution procedure,and bankruptcy procedure,should be distinguished to protect the company’s creditors in a targeted manner.It is suggested to add paragraph 4 to Article 20 of the Company Law to clarify the normative expression of the reverse corporate personality denial system,and to explain the specific connotation of the scope of its actors,the standard of damage results and the standard of balance of interests.