两大法系公司人格否认制度的适用比较及其对我国的借鉴

The Comparison about the Application of Disregarding of Corporate Personality between Two Legal Systems and Its Reference to China

作为一项法律制度,公司人格否认制度通过否认形实内瘪的公司人格,否认股东有限责任来彰显其蕴藏的价值内涵。在该制度的适用上,两大法系的主要代表国家可以说是各具特色,但各有可借鉴之处。我国公司人格否认制度的适用,因立法不完备、经验不足和效果不明显而面临诸多困境。借鉴发达国家的有益经验,对我国公司人格否认制度走出适用困境,发挥其应有的作用,不失为一种有效的选择。

As a legal system,the Disregarding of Corporate Personality denies the real shape of corporate personality and limited liability shareholders to demonstrate the value of its hidden meaning.In applying the system,the major country in Civil-law System and Anglo-American Law System have their own characteristics each,and each can learn from.Due to inadequate legislation,lack of experience and the unobvious effect,the application of the system faces many difficulties in China.Drawing on the useful international experience,Leading our system out of the plight of application,to play its due role,it is an effective choice.