股东直索责任的传承与创新

对于股东直索责任制度不同称谓的语意进行考察不仅是出于法学理论的严密性的要求，更是因为不同的名称显示出了不同国家对于该法律制度本质的认识。德国公司法上的“直索责任”用语是科学的制度称谓。法人人格与腮东有限责任是不同的两项制度，公司人格之获得与股东有限责任之取得在逻辑上存在着明显的理论分野，所谓的“法人人格否认”，实质上指的是股东有限责任无效之宣示。逆向揭开公司面纱并没有其法理基础，难以构成与股东直索责任相应的公司法律上的新型制度形式。我国刑法中规定的单位犯罪包括单罚制和双罚制，需要依照直索责任原理做出相应的修正，单罚制实质上适用的即是股东直索责任的原理．而双罚制则是传统法人犯罪的观点。

Inheritance and Innovation of Shareholder's Straight Responsibility

The review of different names of the shareholder＇s straight responsibility is not only the request of the preciseness of legal theories, but also the different names reflect the different understandings on this legal system in different countries. In German＇s Company Law ＂The Straight Responsibility＂ is a scientific title to the system. There are differences between the legal person＇s personality and the shareholder＇s limited liability and they have the obvious theoretical dividing line between them. The so-called ＂ denial of legal person＇s personality＂ intends to declare the shareholder＇s limited liability void.