摘要： 我国《公司法》第26条规定的公司决议撤销之诉,属于实体法上的形成之诉。法院作出撤销公司决议的生效判决,具有实体法上的形成效力。在诉讼法上,公司决议撤销之诉虽具有类似必要共同诉讼的特征,但其判决既判力应采单向扩张模式。当前诉判决原告股东胜诉时,既判力能够扩张及于未参与诉讼的案外人;但若前诉判决驳回撤销公司决议之诉请,基于既判力扩张这一严格法律后果对案外人享有的法定听审权构成限制乃至剥夺,对于未实际参与前诉的公司股东应在后续诉讼中享有独立的程序保障,有权基于其他瑕疵事由再次挑战公司决议效力。针对单向扩张模式下公司股东诉权滥用的潜在风险,可通过《公司法》第26条第2款所规定的“双重除斥期间”加以规制,并进一步强化对案外利害关系人的程序参与及程序保障,从而实现公司治理效率与股东权利保障的动态平衡。

关键词: 公司决议撤销权, 类似必要共同诉讼, 形成之诉, 既判力扩张

Abstract: Article 26 of China's Company Law stipulates that a lawsuit for the revocation of a corporate resolution constitutes a formative action in substantive law.A final judgment rendered by the court to revoke a corporate resolution shall have formative effect under substantive law.In procedural law, although the lawsuit for revocation of a corporate resolution exhibits characteristics similar to necessary joint litigation, the res judicata effect of its judgment should adopt a unilateral expansion model.When the plaintiff shareholder prevails in the prior action, the res judicata may extend to non-parties who did not participate in the litigation.However, if the prior judgment dismisses the claim for revoking the corporate resolution, the strict legal consequence of res judicata expansion would restrict or even deprive non-parties of their statutory right to be heard.Therefore, shareholders who did not actually participate in the prior action shall enjoy independent procedural safeguards in subsequent litigations and have the right to challenge the validity of the corporate resolution again based on other grounds of defect.To address the potential risk of abuse of shareholders' right to sue under the unilateral expansion model, the “double exclusion periods” stipulated in Paragraph 2 of Article 26 of the Company Law can be used for regulation.Additionally, the procedural participation and safeguards for non-party interested persons should be further strengthened to achieve a dynamic balance between corporate governance efficiency and shareholder rights protection.

Key words: Right to Annul a Company Resolution, Similar Necessary Joint Action, Formative Lawsuit, Expansion of Res Judicata