论关联企业的法律地位

The Classification on the Associated Enterprises

关联企业的法律地位是指关联企业在法律上有无独立的主体资格。企业在成为关联企业后 ,各成员企业仍具有法人资格 ,具有独立的法律地位。而关联企业是企业之间为特定的经济目的而形成的联合 ,不具备法人资格。关联企业和其成员企业之间遵循独立责任和有限责任原则 ,但当法律上的平等、独立掩盖着经济事实上的不平等和依附时 ,则应破除独立责任和有限责任的适用 ,而令控制企业对从属企业的经营活动承担直接责任。

The classification on the associated enterprise means whether it can bears the limited and independent liability .The associated enterprise means the combination of trade for a special economic purpose .It's every member is a corporation sole ,which bears the limited and independent liability .But the equality and the independent on law conceals the truth of the inequality and the accessory on the economy ,the controlling enterprise should be responsible for the accessory enterprise directly.