摘要
保护债权人是公司法责无旁贷的历史使命。打造债权人友好型《公司法》有助于降低交易成本,加速商事流转,提高公司竞争力,提升股东价值。公司法的制度创新不应以损害债权人利益为代价。建议充实保护公司债权人的工具箱,实现事先预防、事中纠偏和事后救济的全过程保护,并确保《公司法》、公司自治法与《民法典》无缝衔接;完善财务会计制度和公司登记制度,提高公司财务状况和治理信息的公示公信效力;承认股权让与担保,完善股权质押规则,明确公司对外担保制度的效力性规范属性;夯实公司的资本、资产和人格三重信用,扭转资本认缴制滥用现象,恢复实缴义务最长期限,导入股东出资加速到期制度;明确公司设立失败和公司解散清算注销时相关责任主体对债权人的连带赔偿责任,提高揭开公司面纱制度的可裁性,充实债权人友好型的裁判和执行规范;既要坚持债权平等保护原则,也要在甄别债权性质和类型的基础上采取公平合理的差异化保护政策;明确股东与目标公司的对赌之债无效,导入股东债权居次规则,确立侵权公司股东对自然人人格权侵权责任承担按份连带责任,预防和化解股权代持关系中的债权人之争。
Protecting creditors is the historical mission of Company Law.Crafting a creditorfriendly Company Law will help reduce transaction costs,accelerate business turnover,improve corporate competitiveness,and enhance shareholder value.Company Law reform should not harm the creditors.It is suggested to enrich the toolbox for protecting corporate creditors ex-ante and expost,and ensure the compatibility between Company Law,corporate autonomous rules and Civil Code.It is suggested to improve corporate financial accounting and registration system,and improve the credibility of corporate financial and governance information.It is recommended to recognize equity transfer-guarantee,improve equity pledge rules,and clarify the mandatory nature of corporate guarantee rules.It is necessary to strengthen the triple credits of corporate capital,assets and personality,reverse the abuse of capital subscription system,restore the maximum period of the registered capital contribution,accelerate shareholder contributions.It is suggested to clarify the joint and several liability of the liable parties towards the creditors when the company fails to be incorporated or is improperly dissolved and liquidated,improve the feasibility of piercing corporate veil,and enrich the creditor-friendly judgment and enforcement norms.Based on the principle of equal protection of creditor’s rights,fair and reasonable differentiated protection of creditor’s rights is necessary.It is suggested to invalidate the gambling debt between the shareholder and the company,introduce the equitable subordination rule,establish the shareholder’s pro rata joint and several liabilities for the individual’s personality right claim,and prevent and resolve the creditors’dispute over the beneficiary share ownership.
作者
刘俊海
Liu Junhai(the Law School of Renmin University of China)
出处
《国家检察官学院学报》
CSSCI
北大核心
2022年第3期140-160,共21页
Journal of National Prosecutors College
基金
全国人大常委会法工委2019年度重点课题“公司法修改研究”阶段性成果。
关键词
公司法
债权人优位
对赌条款
揭开公司面纱
股东债权居次
Corporate Law
Creditor Priority
Corporate Gambling Clause
Piercing Corporate Veil
Equitable Subordination Rule
