新公司法中揭开公司面纱制度的解释难点探析

Analysis of the Controversial Issues Regarding Piercing Corporate Veil in the Context of New Corporate Law

本文主张法院在解释与适用揭开公司面纱制度时既要考虑中国市场经济背景下的特有公司现象,更要考虑到全球公司现象中的一般性,注重借鉴美国等市场经济国家在揭开公司面纱制度方面的先进经验。认为,新《公司法》第20条中的“公司债权人”包括劳动者和国家税收债权人;其中的“股东”既包括一人公司中的唯一股东,也包括股东多元化公司中滥用权利的控制股东。否认公司人格既适用于上市公司,也适用于非上市公司。

This paper argues that the courts should take into account not only the special corporate circumstances peculiar to Chinese market economy, but also the commonalities of corporate activities in global market economies, and therefore should consider the experiences of other jurisdictions when they apply the doctrine of piercing corporate veil. The author argues that the creditors in the new Corporate Law includes the employees and the state as the revenue collector, and the shareholders include the only shareholder in one --man corporation and the controlling shareholders in multi- shareholder corporations. The doctrine of piercing corporate veil is applicable to both listed corporations and unlisted corporations.