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| 文章编号：1672-3104(2018)01-0038-10 |
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资本显著不足不应适用于公司法人人格否认 |
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张素华，吴亦伟 |
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（武汉大学法学院，湖北武汉，430072） |
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| 摘 要： 公司法人人格否认并非对团体人格本身的否认，而是对公司独立责任或股东有限责任原则的否认，因而确定公司法人人格否认事由的唯一依据只能是“公司独立责任或股东有限责任原则被滥用”。但资本显著不足并不构成滥用。在一个社会信用体系逐渐健全的时代，在一个投资风险预见义务已能够由债权人负担的时代，在一个注册资本信用逐渐削弱的时代，公司责任的独立性事实上取决于资产的独立性而非资本的多寡，再以资本显著不足作为公司法人人格否认的当然事由，既不合时宜，又违背法理。因此，实务界理应摒弃资本显著不足致公司法人人格否认的司法适用规则，转以资产的独立性作为替代标准。 |
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| 关键词： 公司法人人格否认；独立人格；独立责任；资本显著不足；资产独立 |
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Undercapitalization should not be applied to piercing the corporation’s veil |
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ZHANG Suhua, WU Yiwei |
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（School of Law, Wuhan University, Wuhan 430072, China） |
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| Abstract: The essence of piercing the corporation’s veil lies not in denying the corporation’s personality, but in denying the corporation’s independent liability or stockholder’s limited liability principle, so the only reason for piercing the corporation’s veil is the principle of corporation’s independent liability or stockholder’s limited liability being abused. But undercapitalization does not mean “being abused.” In an age when the social credit system becomes gradually healthier, when the obligation of investment risk prediction can be given back to creditor, and when the capital credit is not as important as before, the independence of corporation’s liability ultimately depends on the independence of its assets rather than the amount of its capital. Piercing the corporation’s veil by reason of undercapitalization is not only out of date, but violating the basic law principle as well. Therefore, the judicial practice should give up that kind of customary rule and take the independence of corporation’s assets as a new standard instead. |
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Key words: piercing the corporation’s veil; independent personality; independent liability; undercapitalization; the independence of corporation’s assets |
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