国外公司法人人格否认制度的理论与实践

Theory and practice in disregard of corporate personality overseas

在对公司法人人格否认制度进行概要阐述的基础上,系统论述英美法系和大陆法系的公司人格否认原则,并对各国的公司法人人格否认制度进行比较分析,以期对中国公司法人人格否认制度的完善有所裨益。

On the base of expounding general corporate personality, this article elaborated the principles in two legal systems in the world, and made comparative analysis to the disregard of corporate personality in various countries. This will be conducive to consummating the corporate personality in our country.