一人公司“法人格滥用推定”制度的法理评析——兼论公司立法的价值抉择

A Jurisprudential Comment on "Presumption of Abuse of Corporate Personality" for One-member Corporations:Concurrently on the Values Considered in Corporate Law

我国《公司法》第64条规定的一人公司"法人格滥用推定"制度,与"公司法人格否认"制度有着质的差别。对一人公司实行"法人格滥用推定",实质上是自始就没把一人公司当"公司"。这不仅在逻辑上自相矛盾,而且在法律上有违平等原则,并有可能打击人们创设一人公司的热情,从而使"一人公司"仅仅停留于纸面而失去实际意义。为追求自由、效率、公平、安全等价值目标,我国《公司法》应当取消专门针对一人公司的"法人格滥用推定"制度,转而对包括一人公司在内的各种类型的公司统一适用"公司法人格否认"制度。

“Presumption of abuse of corporate personality” for one-member corporations in Article 64 of the Corporations Act of the PRC differs in nature with “disregard of corporate personality. ” Applying “pre-sumption of abuse of corporate personality” to one-member corporations means that in fact one-member corporations are excluded form“corporation” from the very beginning, which is not only of logical contradict but also against equality in law. Further, it may discourage people from incorporating one-member companies, thus leaving “one-member corporations” a futile term on paper. For the purpose of freedom, efficiency, fairness and security, the Cooperate Act should cancel “presumption of abuse of corporate personality”only for one-member corporations and adopt “disregard of corporate personality” for all sorts of corporations, certainly including onemember corporations.