公司法人格的否认及其在我国的适用

Disregard of Corporation's Legal Personality and Its Application in China

公司的人格性及其成员责任的有限性,实现了公司与股东责任的分离和公司的独立财产责任,从而使其成为现代社会中最为典型和高效的企业形式。但是,在某些情况下,公司法人制度本身却无法对股东形成一种有效的约束和监督,也就无法杜绝股东因追求经济利益最大化而滥用公司法人格和股东有限责任的现象。公司法人格否认正是为克服上述缺陷而设计的一种制度,它充分体现了诚实信用、权利不得滥用和公序良俗的法律价值和理念。当然,公司法人格否认理论并非对公司法人格的彻底否认,而只是对公司法人制度的进一步补充和完善。

The corporate personality and limited responsibility of the shareholders signify not only that the legal burden of the corporation will be separated from that of its share holds, but also that the corporation will take the responsibility by itself. The institution of legal person, however, has not got a self-restricted legal mechanism, which is not able to prevent the share holders from abusing the right of the corporate personality and their limited responsibility for the corporation. The theory of disregard of the corporate personality, which embodies the legal principles of fidelity, on-abuse of rights and public interests, arises from the intension of eliminating the above drawbacks of the philosophy of corporate personality. Furthermore, the theory of disregard of the corporate personality, instead of disregarding thoroughly the corporate personality, shall perfect the institution of legal person.