论公司有限责任制度

公司有限责任制度的核心是公司责任与公司成员责任的分离,股东作为投资者无须对公司的债务承担除了其投资之外的进一步的责任。该制度的建立与发展对调动潜在投资者投资的积极性、发展规模经济、促进公司法律制度完善等方面功不可没。有限责任制度有其客观存在的价值,但并非十全十美,这主要表现在该制度被不当利用而对债权人和其它利益相关者造成的损害,实践中各国多采用有限责任制度例外适用来补救该制度之不足。由于历史原因,我国公司有限责任制度的设立和实施存在诸多问题,必须采取必要的措施完善我国的有限责任制度。

On the Doctrine of Corporate Limited Liability

Central to the doctrine of limited liability is that the liability of a company is separated from that of the shareholders who own it. As an investor,the shareholder shall not be liable for the obligation beyond the amount of his/her investment in the corporation. Advocacy of the doctrine is conducive to stimulating the incentive of potential investors, developing an enormous economy and improving the corporate legal system. Even with its objective values, the doctrine is not perfect. Its defect mainly lies in the fact that it may be abused with the result that the interests of creditors and other related persons are infringed. In practice, countries may make an exception to the doctrine to cure the defect. For historical reasons, we have many problems in framing and maintaining the system of corporations limited by liabilities in China. Thus, necessary measures must be taken to improve the doctrine.