论法人人格否认制度

On Piering the Corporation's Veil

本文以对法人人格否认制度的概念、特征、构成要件、免责条件等基本理论的分析与探讨为基础,思考与评价了我国当前有关该制度的立法和司法现状。由此认为中国的制定法尚不存在法人人格否认制度,也不存在严格意义上的法人人格否认法理的司法审判上的适用。我国社会主义市场经济的确立与发展需要从高起点移植法人人格否认制度。

By analysing and discussing the theory about disregard of corperate personality on concept,charac- teristics,constitent elements and exemption,the author ponders and evaluates the related legislative and judicial system The author then comes to a conclusion that such a system has not been formed in China's statute laws and there is no related practice in judicial proceedings in a strict sense.The foundation and development of China's social market economy requires introduction of the theory from a higher starting point.