反向刺破公司面纱制度研究

Discussions on the Principle of Reverse Piercing the Corporate Veil

"刺破公司面纱制度"起源于美国,这一制度在大陆法系被称之为"法人人格否认制度",我国《公司法》第20条和第64条分别是否认司法人人格原则在有限责任公司和一人有限责任公司的具体规定,但是随着新的问题的出现,股东利用公司来逃避债务时,单纯运用人格否认制度是不够的,此时就产生了逆向法人人格否定制度。通过对该制度的内涵和产生基础进行分析,进而明确其适用条件,并针对是否应当引入这一制度运用SWOT分析法进行分析。

＂Piercing the corporate veil principle＂,originated from America,is called ＂the disregard of corporate personality system＂ in China.Article 20 and 64 of Chinese Company Law are prescribed referring to the rule.However,new problems have emerged as the stock holders refuse to pay their debts by making use of this principle.Thus the principle of reverse piercing the corporate veil is proposed.SWOT is adopted to analyze the applicability of this principle based on the discussion of its foundation and connotation.