公司人格否认理论及其在我国的实践

公司实践中,控制股东滥用公司独立人格和股东有限责任,规避法律义务,逃避契约义务,欺诈债权人;在关联公司关系中,控制股东滥用控制权,损害债权人利益和社会公共利益。公司的独立人格成为逃避法律责任的工具或者障碍,暴露了公司法人制度的漏洞。因此,有必要借鉴国外的公司人格否认的司法规则,对我国公司法人制度进行补充和完善,最高法院拟作出司法解释,在坚持公司独立人格和股东有限责任原则前提下,对特定法律关系中的公司独立人格和股东有限责任予以否认,直索公司背后成员的责任,以规制滥用公司独立人格和股东有限责任的行为。

The Doctrine of Corporate Personality Denial and Its Practice in China

The division of right to property and right to person and the dual structure of property and debt are basic concepts in traditional property system. Along with the development of modern science-technology and commercial economy, new kinds of property are constantly emerged and old system was changed gradually. Modern property system should includes material property, immaterial property and other kinds of property. China's future Civil Code should stipulates property principles in a special section.