“刺穿公司面纱”制度引入的法经济学分析

在当前《公司法》修改的立法安排背景下 ,不少学者建议将对公司有限责任和法人独立人格之基本原则的补充和完善之“刺穿公司面纱”原理引入我国的公司法中。该文以经济学的笔触 ,从企业性质的理论解释、该制度引入的直接效用、个体诱因和社会诱因角度对该制度引入的必要性进行了分析 ,最后指出 :“刺穿公司面纱”制度的引入能在法人制度、有限责任及利益相关者利益的救济和保护之间构建一个平衡的系统 ,从而维护公司的共同价值目标。

Economic Analysis On Adopting the Piercing the Corporation's Veil Rule

Faced with the amendment of the Corporate Law, researchers put forward that piercing the corporation's veil rule should be accepted and regulated in the new corporate law. From economical point of view, though checking and analysing firm theories, direct effect of the rule, individual and s social reasons of introducing the rule into China economic overview, the author points out that the introduction of the rule can construct a balanced system among the firm institutions, the limited liability and the protection and relief of interests concerned, so as to maintain the common goal of corporations.