论公司人格否认制度及其对一人公司的适用——从维护一人股东利益的角度分析

On the Disregard of the Corporate Entity and its Application to One-Person Corporation——From the Point of Protecting the Interests of the Only Shareholder

公司人格否认制度是对公司有限责任传统观念的现代修正。正如在特定情况下否认公司独立人格是对股东有限责任“特权”的限制一样,该制度本身也需要设立一定的准则加以约束。通过对公司人格否认制度的分析,探讨适用该制度的若干限制以及一人公司如何采取积极的措施规避人格被否认,防止债权人滥用公司人格否认制度,维护一人股东的合法权益,是目前需要解决的问题。

Disregard of the corporate entity is a regulation derived from Common Law, and it is a modem modification of the traditional concept of corporation limited liability. Just as it is a restriction of limited liability to disregard of the corporate entity in specific eases, the regulation itself also needs some criteria to be kept within bounds. On the basis of studying the system of disregard of the corporate entity, tho urgent issues we must face are -- discussing the restrictions of its application, how to take positive measures to prevent the legal personality to be denied for one - person corporate, how to prevent the misuse of this rule and safeguard the legitimate rights and interests of one - person corporation and the only shareholder.