解读《公司法》第二十条第三款

Interpretation of Article 20(3) of the Company Law

我国新公司法第二十条第三款对揭开公司面纱规则成文法化做了有益的探索。但是公司法的这种规定,脱离了揭开公司面纱规则自身应有的法律属性,难以达到立法者的预期。从法律条款的表述方式和语义来看,将公司法第二十条第三款的规定解释为侵权法规范的特殊条款,似乎更能表达该条款的真实含义。

Article 20（3） of newly enacted company law of China made useful exploration of the statutorization of the doctrine of piercing the corporate veil, while this provision departed from the legal nature that the doctrine ought to be and has difficulties to reach the legislative expectation. As viewed from the way of expression and literal meaning, it seems to be much closer to the real meaning of article 20（3） to interpret it as a special provision of torts law