摘要
英国和现代美国对瑕疵公司之人格均采取原则承认主义的态度，此系在调和交易之安全性和效率性原则时，偏重考虑效率性原则并贯彻企业维持理念的结果。在我国，并无类似于英美法系的公司瑕疵设立人格承认制度，从维护交易效率的角度出发，兼及考量企业维持理念，有必要借鉴英美法系的立法经验，检计我国现行立法之不足，明确以立法方式有选择地承认瑕疵公司之人格。
England and modem America both adopt the attitude of acceptance in principle on defective corporation' s personality,this is the result pays particular attention to the efficieney principle and carries through corporation maintaining theory when reconcile the security and effieiency principle of trade.The defective incorporation' s personality acceptance system as Anglo-America law system does not exist in our country,from the angle of sticking up the trade efficiency,and examining and weighing the corporation maintain theory,it is necessary to use the legislation experiences of Anglo-America law system for reference to review the shortages of our country actual legislation and confirm acceptance that has its choice on the defective corporation's personality by the legislation way.
