简析美国刺破法人面纱制度及借鉴

Analysis of Piercing the Corporate Veil System and the Reference

刺破法人面纱制度是公司法中重要的例外原则。它肩负着衡平正义、公平与效益的基本作用。我国的公司法对于该项原则早有认定,但却迟迟缺乏合理而权威的适用标准。尝试介绍美国的刺破法人面纱制度,美国在该领域不仅具有创始性的地位,还具有丰富的司法实践经验,以期对我国规则适用作借鉴。

Piercing the corporate veil is a basic exceptional principle in the corporation law. It is for the balance between justice and benefits. This principle has been recognized by Chinese corporation law for several years. However, there are quite few appropriate standards to adjust and apply the principle. In this paper, it introduced American legal rules of piercing the corporate veil, and the standards are reasonable and valuable. Based on the introduction, Chinese relevant legal rules and standards could be analyzed and improved better.