摘要
公司法人格否认的反向适用主要是指公司的法人格被否认后责任流向方面与公司法人格否认的传统适用相比正好相对,即由公司替股东承担责任。它可以有效地对公司法人格否认制度的传统适用所无法矫正的公司异化形式进行规制。我国可以借鉴国外相关的司法实践经验,将其引入我国的公司法法律体系。公司法人格否认的反向适用需要极其审慎,应综合考量相互冲突利益间的平衡。
The reverse of piercing the corporate veil mainly refers to the responsibility flow after the legal personality of the corporate being denied,which is opposite compared to the traditional piercing the corporate veil.The corporate assumes the responsibility for the shareholder.It can effectively regulate the dissimilation of the corporate form which is beyond traditional piercing.We can learn from foreign experience in the relevant judicial practice,and introduce the reverse piercing into our company legal system.However,the reverse of piercing the corporate veil requires very prudential and comprehensive consideration of blancing the conflicting interests.
出处
《湖北财经高等专科学校学报》
2011年第4期16-18,共3页
Journal of Hubei College of Finance and Economics
关键词
公司法人格否认
反向适用
母子公司
Disregard of Coporate Personality
Reverse Piercing
Parent-subsidary Corporation