公司法人人格否认理论与股东有限责任

The Doctrine of Disregarding of Corporate Legal Person Status and Shareholder's Limited Liability

一般认为,公司法人人格否认理论是股东有限责任的例外适用和有益补充。本文认为,公司法人人格否认理论是对股东有限责任的根本否定,而股东有限责任作为有限公司制度的基础和支柱,其价值远远高于公司法人人格否认理论。公司人格的滥用问题应通过强化董事责任的方式在合同法和侵权法领域加以解决。

The theory of disregarding corporate entity is generally regarded as an exception and beneficial supplement to the shareholder's limited liability. However, in this article, the authors consider that the theory of disregarding corporate entity should fundamentally destroy the shareholder's limited liability which in fact forms the basis and foundation - stone of the limited liability corporation. Limited liability of shareholder has far more higher value than the theory of disregarding corporate entity. As regard to the problem resulting from the abusing of corporate entity, we can solve it through strengthening director's liability according to the doctrine of contract law and tort law.