摘要
人格是基本法律概念之一,公司法人格指公司的法律地位或主体资格,具有独立性和平等性。只有具有健全的人格的公司才是法律意义上的公司,当前中国公司法人格制度存在财产、人事、业务不独立和公司从属于控制股东等问题,公司法人格健全的问题是一个世界性的问题,长期性的问题。但是公司法人格健全只解决了"立"的问题,如果公司股东滥用公司法人格,应否认公司的独立人格,这是"破"的问题。滥用公司法人格的行为包括利用公司规避法律、逃避合同义务和其他债务以及公司形骸化,中国公司法人格否认制度尚未真正建立。公司法人格的健全与否认是"立"与"破"的对立统一关系,中国现阶段应先解决"立"的问题,同时不忘"破"的问题。
Personality is one of the basic conception of law. Only when a company possesses perfect personality, it can be a company in legal sense. Nowadays, there′re many problems in the company legal personality system in China, such as property, personnel and business independence and subordinate to the controlling shareholders. The perfecting of the company legal personality system is a long-term problem worldwide. Though it used to solve the problem of SET, the problem of BREAK still exists, that it should be denied if the controlling shareholders abuse the company legal personality. The abuse include the evasion of law, the duty of contract and paying debts by taking advantage of the company.
