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刺破隐名投资人的双重面纱 被引量:9

Pierce Anonymous Investor's Dual Veil
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摘要 公司独立人格与股东有限责任是公司制度的两大基石,为了遏制公司独立人格与股东有限责任的滥用损害社会公共利益与公司债权人利益,英美法国家系列判例发展了"刺破公司面纱"规则,继而这一规则被大陆法系国家所吸收,称为"公司法人格否认"制度。公司人格确认制度与公司人格否认制度一张一合,共同构成了现代公司制度的核心内容。然而,在隐名投资人滥用公司人格损害社会公共利益与公司债权人利益的情况下,因为隐名投资人并非公司股东,即便刺破"公司面纱"亦无法追究隐名投资人的责任,因此必须再次刺破隐名投资人头上的第二重面纱——名义股东面纱,以追究隐名投资人滥用行为的损害赔偿责任。 The corporate independent personality and limited liability of shareholders are the two cornerstones of the corporate legal system. In order to curb the abusement of the independent personality and limited liability of shareholders and its harm to the public interest and the interests of creditors of the corporate, the common law has developed by series of precedents the "piercing the corporate veil" rule, consequently this rule is absorbed by the civil law countries as "disregard of corporate personality" system. Corporate personality confirmation system and corporate personality negation system are the two prongs of the same plier, which together constitute the core of the modern corporate system. However, in the case of anonymous investors abusing the corporate independent personality causing harm to the public interest or the interests of creditors, even the discipline of the "piercing the corporate veil" rule can not render any help because the person is not the shareholder of the corporate so it is necessary to pierce "the second layer of the veil" - the nominal shareholder' s "veil" to hold the anonymous investor for damages.
作者 雷金牛
出处 《法学杂志》 CSSCI 北大核心 2014年第3期120-131,共12页 Law Science Magazine
关键词 隐名投资人 公司人格 刺破公司面纱 anonymous investors corporate personality pierce the corporate veil
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