论我国法律中有限责任制度的完善

The Improvement of Limited Liability System in Chinese Law

反思有限责任制度的作用 ,既有减少股东股资风险 ,激励其投资积极性的一面 ,又有被滥用以致损害债权人利益的消极方面。因此 ,完善有限责任制度 ,一方面要规定有限责任的一般适用条件 ,另一方面则要列举式规定有限责任适用的种种例外情形 ,防止有限责任被滥用。

If we reconsider the role of limited liability system, we will find that it has a positive part in reducing shareholders' risk and to encourage their investment, and meanwhile, it also has a negative part in causing the abuse and damage to the debtee's interest. Therefore, the perfect of limited liability system, on one hand is to stipulate an applicable condition in general; on the other hand, it should provide the exeption of the application in numerated style, so as to avoid the abuse of limited liability system.