公司法人格否认法理的时代价值——兼论《公司法》的修改

The Times Value of the "Disregard of Corporate Personality" Theory——An analysis of the amended Company Law of PRC

公司法人格独立和股东有限责任原则自实行以来,对社会经济生活起了举足轻重的作用。同时,也不可避免地带来了诸多“公司问题”。相形之下,公司法人格否认法理则是通过遏制股东滥用法人格,从而有效地矫正股东、公司与债权人三方的利益失衡状态。公司法人格否认法理是对公司法人格独立和股东有限责任的一种有益补充,也契合了法律对公平、正义的时代价值要求。鉴于对我国现行公司法律的检讨,毋庸讳言,我国《公司法》的修改和完善中引进公司法人格否认法理是必要的和可行的。

The“Corporate Personality” principle has been playing an important role in economy since it was put into effect. Meanwhile, it has inevitably brought about many “corporate problems”. On the contrary, the“Disregard of Corporate Personality” theory has been worked out to prevent shareholders from abusing the corporate personality, and to efficiently rectify the imbalance of benefits between the shareholders, or company, the creditors, etc. Generally speaking, ty, and henceforth it is in the theory proposes a kind of profitable compensation for the corporate personaliwith the law＇ s pursuit for fairness, justice, and times value. Based on a critical review of the present Chinese company laws, the feasible to transplant the disregard of corporate PRC. authors of this article argue that it is undoubtedly necessary and personality theory in our efforts to improve the Company Law of