公司法人格否认制度化的价值探究——以一人公司为视角考察

Inquiring the Value of Institutionalizing the Disregard of Corporate Personality——Taking the Perspective of One-man Company

2005年10月修改的《中华人民共和国公司法》第一次确认了一人有限责任公司的合法地位,同时在总则和分则中分别将公司法人格否认以原则和规范的形式明确的加以规定,这在我国公司法律制度的发展史上具有里程碑意义。由于一人公司的内部制约机制匮乏,因此对一人公司风险的规制有相当的难度。公司法人格否认制度作为一种事后的规制手段,其灵活性无疑为解决一人公司的弊端提供了一个很好的路径。

On October 2005, amending the ＂PRC Company Law＂ for the first time recognized the legal status of One Limited Liability Company, while in the general principles and the specifics, the disregard of corporate personality was added in the form of the principles and standards. This was the milestone in the history of China＇s company legal system. It is quite difficult to regulate the risks of one-man company for lacking of restriction mechanism in the inner of one-man company. As an afterwards mean of regulation, the flexibility of the system of disregard of corporate personality provided a good path for solving one-man company＇s disadvantages undoubtedly.