“资本显著不足”情形下公司法人格否认制度适用之变革

The Reform of the Corporation Personality Denial System Application under the Circumstance of “Remarkably Inadequate Capital”

"资本显著不足"作为公司法人格否认制度适用的情形之一,随着公司资本制度改革的完成,仅以法定资本最低限额为标准判断公司资本是否达到"显著不足"已失去了现实基础。取消法定资本最低限额,实行完全认缴资本制后,应以实缴资本作为"资本显著不足"情形下"资本"的认定标准。在认定公司资本是否达到"显著不足"过程中,法官的自由裁量权发挥着重要作用。以"资本显著不足"否认公司人格时,股东对公司责任承担的范围应依据资本的欠缺程度区分对待。另外,资本制度改革后,还应当健全公司的信息公示制度,以防范和化解交易风险,维护债权人利益之实现。

＂Remarkably inadequate capital＂ is as one of circumstances of the corporation personality denial system application.With the reform of the corporation capital system being finished,only taking the legal capital＇s minimum quota as the standard to judge whether the corporation capital reaches ＂remarkable inadequacy＂ or not has lost the realistic basis.After cancelling the legal capital＇s minimum quota and carrying out the complete subscription capital system,it should take the paid-in capital as the ＂capital＇s＂ recognized standard under the circumstance of ＂remarkable inadequate capital＂.In the process of identifying whether the corporation capital reaches ＂remarkable inadequacy＂ or not,the judge＇s discretion power plays an important role.When ＂remarkably inadequate capital＂ denies the corporation personality,the scope of the corporation responsibility that shareholders take should be of different treatment according to the capital＇s inadequacy degree.Besides,after the reform of the capital system,it should also improve the corporations＇ information publicity system to prevent and resolve transaction risks,thus maintaining the realization of the creditors＇ benefit.