法人人格的刑事否认原理

一人公司制度的引进和揭开公司面纱制度的规定在公司人格、责任能力及其责任形式等方面存在一系列理念和适用的新问题。基于企业的经济学原理和契约性质，法人性质的实在说和代理人理论较好地解决了法人人格的有机组织体、独立的意思和行为的论理基础，并由此扩展到法人独立的刑事人格、犯罪能力和受刑能力。市场经济条件下，平等主体的原理以及单位人格的部分否定都要求对现行单位人格的刑事否认制度进行反思。在揭开公司面纱，直接追究自然人刑事责任的同时，也得追究其单位人格责任。

Criminal Disregard Theory of Legal Personality

With the introduction of single-person corporate institution and the theory of piercing corporate veil system, there is a series of new ideas in corporate personality, corporate capacity and the forms of corporate responsibility etc. Based on the Economic theory and Contract character, theory of the real person and agent on the character of the legal person solves the basic of legal person personality better than the others, which includes the organic body, independent meaning and behavior. So do the independent criminal personality of legal person, capacity of crime and be tortured ability. Under market economy condition, the equal main body principle and the part-criminal disregard principle of unit personality demand a self-examination of current unit criminal disregard system. Piercing the corporate veil ought to investigate the responsibility of unit personality, as natural man criminal liability has been investigated.