我国公司人格否认制度的适用研究

Research on the Applicability of China’s Corporate Personality Denial System

在认缴制的背景下,作为公司股东和债权人利益衡平杆的公司人格否认制度的适用难度进一步增大。为了研究我国公司人格否认制度的适用,本文首先通过对公司人格否认制度的概念、本质特征和正当性依据进行梳理以明确该制度的基本内涵;进而从主体要件、行为要件和结果要件三方面明确该制度的适用条件;最后在考察比较法的基础上以完善我国的公司人格否认制度。

In the context of the subscription system, it is more difficult to apply the corporate personality de-nial system as a balance between the interests of company shareholders and creditors. In order to study the application of the corporate personality denial system in our country, this article first clarifies the basic connotation of the system by combing the concept, essential characteristics and justification basis of the corporate personality denial system;and then clarifies the main elements, behavior elements and result elements from three aspects. The applicable conditions of the system;finally, based on the investigation of comparative law, we can improve China’s corporate personality denial system.