现代企业母子公司体制的法律透视

<title>A Perspective on the Parentsubsidiary Company System of Modern Enterprises from the Angle of Law

本文剖析了母公司体制有限责任制度在实践中的缺陷,指出由于事实上母子公司之间已经形成了控制与被控制、领导与被领导的关系,子公司已经丧失了独立财产权、独立意志能力和独立法人人格。因此,现代公司法人制度中的独立法人人格、有限责任制度对母子公司已不完全适用。对此,本文提出了公司法人人格否认法理的应用、实施举证责任倒置原则,公司董事应履行"诚信义务"及子公司自我保护的对策建议。

<Abstrcat>The paper analyses the defects of the system of parentsubsidiary company limited in practice and points out that since there has already been some actual relationship of controlling and being controlled,leading and being lead between the parent company and the subsidiary company,with the subsidiary company losing its in dependent property rights,independent will power,and its independent corporation character.Therefore,the independent corporation character and limited responsibility system in the corporation system of the modern company are no longer applicable to the parentsubsidiary companies.The paper offers some suggestions on the application of the legal denial principle of the corporation character,the carrying out of the inverted burden of proof principle,the fulfilling of 'trust obligation'by the board of the company and the self protection of the subsidiary company.