论公司法人人格否认制度的适用要件

公司法人人格否认法理的适用,表现为无视公司的独立人格,揭开公司的面纱,让公司背后的股东站出来直接对公司债务负责,而实质上该法理的适用结果不外乎是对公司股东有限责任的一种排除,或言之为股东有限责任的例外。我国新修订的《公司法》虽确定了公司法人人格否认制度,但未在法律条文中明确其适用的相关问题,该制度于实践中将有被滥用之危险。为此拟从公司法人人格否认制度的适用要件进行分析,以规范该制度的适用。

On the Applicability of Overruling Corporation Qualification

The application of Overruling Corporation Qualification is to neglect the limited liability of the company but to require the shareholders to take the responsibility of all debts;namely,this is an exception of limited liability of the shareholders.China's newly modified "corporation law" confirms "Overruling Corporation Qualification",but does not identify its applicability,which will easily lead to its abuse;therefore,this paper tries to find out its proper applicability.