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2005年10月27日修订通过的《中华人民共和国公司法》中,新增了关于公司法人人格否认制度的规定,该规定的出台无疑是对之前立法空白的一个有益补充和完善。法人人格否认制度的价值在于保护公司债权人的利益,是对公司法人独立人格的一种例外性的“破坏”。随着对于法人人格否认制度的讨论与研究,也有学者提出我国公司法应进一步规定逆向法人人格否认制度,以更好地保护股东债权人的利益。对此,笔者持怀疑态度。本文试通过对法人人格否认制度及逆向法人人格否认制度的分析,结合我国当前立法状况,对逆向法人人格否认制度在我国的适用性问题进行探讨。
The “Company Law of the People’s Republic of China”, as amended on October 27, 2005, added a new regulation on the denial of personality of corporate legal persons. The promulgation of this provision is undoubtedly a useful supplement and perfection to the previous legislative blank. The value of corporate personality denial system lies in protecting the interests of corporate creditors, which is an exceptional “destruction ” to the independent personality of corporation legal person. With the discussion and research on the system of denial of corporate personality, some scholars also propose that the corporate law of our country should further stipulate the system of denying the corporate personality of the reverse corporation so as to better protect the interests of shareholders’ creditors. In this regard, I am skeptical. This article tries to discuss the applicability of the system of denying the legal personality of the reverse legal entity in our country by analyzing the system of denying the personality of the legal person and the system of denying the personality of the reverse legal entity and combining with the current legislation in our country.