对公司法人格否认中法律责任承担方式的思考

The New Thought of Bearing Legal Responsibility in Piercing the Corporate Veil

新《公司法》正式确认了公司法人格否认制度,而构建有中国特色的公司法人格否认制度一直都为学界高度关注。但现行法及相关的论著似乎更注重该制度的适用条件,忽略了事后法律责任承担方式——公司与股东内部责任分配的制度构建。法律责任承担方式不可或缺的重要性应得到同样的注意。较合理的安排是让公司也承担一定的清偿责任,即实行滥用公司人格的股东与公司按比例分担清偿责任的原则。

The principle of piercing the corporate veil has been formally validated in the new Corporate Act, how to establish the principle of piercing the corporate veil with China＇ s characteristic is always concerned about by the academia; but the law and the relevant composing seem to pay more attention to the applicable conditions of the principle, the mode of bearing legal responsibility for the principle has been neglected, how to distribute the legal responsibility between the corporation and shareholders. The vital importance of the mode of bearing legal responsibility should also be concerned about. A institution that corporation and shareholders who abuse the corporate veil bear legal responsibilities according to the fault in certain proportion is consider to be reasonable.