论一人公司的人格否认制度

The System of Disregard of Personality in One-man Company

一人公司产生的最大原因是投资者对有限责任的追求。一人公司的"所有权"与"经营权"在大多数情况下是不分离的。一人公司股东通常都身兼董事、经理数职并实际控制整个公司。有限责任往往成为一人公司股东规避责任的一种工具,在做出符合他自身利益最大化的各种决定的同时,置债权人及相关利益群体于严重的风险中。为了矫正失衡的公平,公司法人格否认制度具有特殊的意蕴。一人公司股东单一,容易滥用公司独立人格损害债权人利益和影响社会经济秩序的稳定,所以为避免发生滥用有限责任原则的现象,一人公司不得对外捐赠,不得以任何名义借款给股东或为他人债务提供担保,不得与该单一股东之间进行自我交易。

The pursuit of limited liability contributed to the birth of one-man companies, whose ownership and management are integrated. The sole owner usually plays the multi-roles as the CEO and manager and controls the whole company. Actually, limited liability is regarded abused as an approach to shun the due liabilities, leaving creditors and relevant benefit clusters in risks. The system of disregard of personality is of profound significance in terms of correctional justice. It is prescribed that one-man companies are not allowed to conduct donation, to lend money to shareholders, to provide guarantee, or to perform mono-business with the solo-shareholder.