公司法人格否认法理在企业经济责任审计中的适用性

Appropriateness of Principle of Disregard of Corporate Personality in the Audit of Enterprise Economic Responsibilities

国有企业中具有支配地位的领导人由于享有法律赋予的经营管理自主权,经常滥用职权谋取私利,却让作为企业所有人的国家为他们承担法律后果。审计机构在进行经济责任审计过程中,应当对照公司法人格否认法理的适用条件,对符合适用条件的企业,通过司法机关直接追究该领导人的责任,以保护国家利益。

The leaders of State - owned Enterprises ( SOEs) are supposed to possess a dominant position to have the legitimate power of decision - making in management. Some of these enterprise administrators, however, tend to the abuse of authority to seek personal gains while the State, as the owner of SOEs, has to bear the legal consequences arising from. Therefore, in the course of auditing the economic responsibilities, the audit institutions must investigate those doubted leaders' responsibilities through judicial procedures and in accordance with the applicable conditions of the system of corporate personality to protect the interests of the State.