公司实际控制人概念辨析

实际控制人对预防和遏制公司控制权的滥用、依法追究侵害公司和股东利益者的法律责任具有重要的理论和实践意义.实际控制人应当是一个功能上的概念,不必作其他身份上的限制,以免出现空白和漏洞.判断实际控制人应区分不同类型控制人的不同情况,综合考虑各种因素,从"事实控制"和"行为外观"两个角度着手,在具体个案的司法实践中进行裁量.

The Differentiation and Analysis of the Concept of Corporate Actual Controller

The corporate actual controller possesses important theoretical and practical significance for the prevention and limitation of the abuse of corporate control rights and for the prosecution of the legal liability of those who infringed the interests of the company or the shareholder. The corporate actual controller should be a functional concept, and the other identity limitations should be cancelled for avoiding vacancy and hole. To distinguish the corporate actual controller, different situations of various types of controllers and diversified factors should be considered, and 'actual control' and the 'appearance of action' should be main criterion in judicial practice.