论公司法人格否认制度在我国的适用

On cooperate law personality deny system's application in China

公司凭借其人格独立,在刺激投资,保护股东利益,促进经济发展等方面发挥着特殊的作用。然而,公司法人人格独立的滥用与绝对化,不可避免地损及到公司债权人利益与社会公共利益。公司法人格否认制度正是对公司人格独立制度现存缺陷的补救与完善。最近,我国通过公司法的修改,构建了公司法人格否认制度。本文从适用原则、适用情形、适用要件、适用后果等方面,对公司法人格否认制度在我国的适用进行了较深入的研究。

Company,based on its status of legal entity,plays an integral part in stimulating investment,safeguarding shareholders' interests and promoting the economic development.Nevertheless,where the status of legal entity is abused,there is much harm and damages inflicted on creditors of the company and social public interests.That's why the Rule of Piercing the Veil of the Corporation poses to be the key to bridge the loophole of the corporate system in existence.Furthermore,China has recently revised and adopted the Company Law of the People' Republic of China,resulting in the establishment of the Rule of Piercing the Corporate Veil.This paper is to shed light on this issue from the viewpoints of its principles,requirements,terms and conditions,and legal consequences of its application in China.