公司人格否认原则立法精神及其在中国的适用

On the Legislative Spirit of the Disregard of the Corporate Personality and its Use in Our Country

公司人格否认原则实质上是对公司有限责任制度乃至法人制度的完善,是一种在特定情形下适用的法律规则。本文对公司人格否认原则作了有关的分析,并在此基础上探讨其在中国的适用问题。

The principle of piercing the corporate veil is put to use only under exceptional circumstances. This article trys to inquire into the problem of its use in our country.