论公司人格否定理论

On Theory of Corporation Personality Negation

建立现代企业制度是我国经济体制改革的一项重要内容。现代企业最本质的特征是具有独立的法人资格。尽管法人的人格独立推动了投资的增长和资本的积累,但同时也为股东滥用公司的法律人格提供了机会,导致了一系列的"公司问题";而解决这一问题的对策,我们称之为公司人格否定。本文首先从公司人格否定理论产生的背景、意义以及构成公司人格否定的必要条件等方面作出理论铺垫;其次,逐一分析这一理论在我国适用的四种情况;最后,从实践操作上提出可供参考的几点合理化建议,以期填补我国关于这一领域的立法空白。

The establishment of a modern enterprise system is critical to the restructuring of the economy.Even though the independent legal personality,the trait of modern enterprises helps to prompt the increase of investments and accumulation of the capital,it makes a chance for stockholders to abuse the legal personality,which leads to a series of problems.Corporation personality negation can be taken as a solution to these problems.This paper firstly studies the back ground and significance of the theory,together with required components of corporation personality negation.Secondly,it analyses four sitnations in which the theory may be applied in China.Finally,it puts forward some rational proposals so as to fill in the gap which has hitherto existed in legislation.