公司法人人格否认的理论基础与制度构建

Theoretical Basis and System Construction of the Denial of Company Juridical Person Personality

公司法人制度赋予公司以独立的人格,一方面使公司股东在经济活动中承担有限责任,降低了股东投资风险,调动了投资者的积极性,大大促进了社会经济的发展;另一方面,由于股东承担有限责任,也为股东利用公司法人资格、规避法律、逃避契约义务、损害债权人利益提供了可乘之机。因此,从理论上探讨公司法人人格否认制度的内涵、特征、适用情形和条件,在实务中结合我国现实条件,提出构建公司法人人格否认制度的建言,将有利于完善我国的公司法人制度,推动现代企业制度的顺利确立。

The company juridical person system endows companies with independent personality, which on one hand makes the share- holders undertake limited liability in economic activities, reduces investment risk, mobilizes investors＇ enthusiasm, greatly promotes so- cial and economic development, and on the other hand, because the shareholders undertake limited liability, provides opportunityfor the shareholders to make use of corporation qualification, evade law, escape contract duty and invade the benefits of creditors. Therefore dis- cussing theoretically the connotation, characteristics and adaptable situation and condition of company juridical person personality denial system, putting forward suggestions for constructing company juridical person personality denial system in combination with the actual condition of our country in practice will be helpful to perfecting company juridical person system and promoting the establishment of modem enterprise system.