现代企业有限责任制度的缺陷及弥补对策——当前企业“破产逃债”现象的制度分析

The Defects of Modern Limited-liability System and the Countermeasures

有限责任制度居于现代企业制度的核心地位 ,现代企业制度的许多规则在很大程度上是由有限责任制度决定的。但是 ,以有限责任为核心的现代企业制度也存在重大缺陷 ,主要表现为它很容易被用于规避法律责任甚至成为欺诈的手段。当前许多企业利用破产手段达到逃避债务之目的 ,这一现实日益凸显有限责任制度的不足 ,必须采取相应的弥补对策。

The limited-liability system constitutes the core of modern enterprise system, and a great many of the regulations for modern enterprise system are decided by the limited-liability system. However, modern enterprise system based on limited-liability principle contains significant defects in that limited liability can easily be employed for evasion of law, even for fraud. Many companies try to evade their liabilities by means of bankruptcy which exposes the defect of the limited-liability system. This essay aims to undertake a brief analysis and suggest a preliminary countermeasure.