新公司资本制度中“人格否认规则”的适用

The Application of “Disregard of Corporate Personality” Principle in New Corporate Capital System

有限责任制度在有利于促进股东积极投资的同时,也带来了股东滥用法人独立地位、损害债权人利益的潜在威胁,为此,我国2005年《公司法》引进了"人格否认规则"以实现利益平衡。2013年《公司法》的资本制度改革取消了法定最低资本额、出资形式限制和法定验资程序,这直接影响到新公司资本制度下如何恰当地以"资本显著不足"情形适用"人格否认规则"。构建"人格否认规则"在公司资本制度范畴内完整的适用体系,需探究"资本显著不足"的丰富内涵,厘清该规则适用要件间的内在联系。

Limited liability principle promotes the shareholder's enthusiasm for investment on one hand and brings the potential threat of misusing corporation legal personality to harm the interests of creditors on the other hand.To achieve the equilibrium of interests,Chinese Company Law introduced 'disregard of corporate personality' principle in 2005.In2013,Chinese Company Law changed some rules of corporate capital system,such as canceling legal minimum capital,form of contribution and legal capital verification procedure,which makes a difference of how to apply the 'disregard of corporate personality' principle for being as serious undercapitalization.Based on the explanation of the rich meaning of undercapitalization,it is time,combined with the elements of principle hereinabove,to construct the whole application system in the field of new corporate capital system.