刺穿公司面纱的理论基础及其司法适用

Theoretical Basis of Piercing the Corporate Veil and Judicial Application

刺穿公司面纱原本是英美法系国家在司法实践中创立的一项原则,其目的在于避免由于滥用公司法人人格而给债权人利益造成的损失。然而该原则从产生之日起就备受学界争议。我国现行公司法第一次将公司人格否认作了立法上的规定,但是由于条文过于笼统,使得该原则的法律适用存在太多的不确定性。文章从讨论刺穿公司面纱的理论基础入手,对其法律适用予以分析,以期对未来的立法完善与司法实践有所帮助。

Piercing the corporate veil is a principle which was founded originally by the countries of Anglo - Ameri- can in the judicial practice. Its purpose is to avoid the abusing of corporate personality that brought losses for credi- tors. However, the principle has been debating since its coming into being. Chinag current Corporation ACT pro- vides piercing the corporate veil first . Because the provisions are general, its application is dubious. The article discusses the theoretical basis of piercing the corporate veil and analysis its application, and hopes that helps the fu- ture legislation and judicial practice.