中英“揭开公司面纱”对比研究

“揭开公司面纱”制度作为公司法中股东有限责任的例外，从创立以来一直面临的问题是：何时应坚持股东有限责任？何时则应揭开公司面纱，追索股东的个人责任，同时宣告法人人格的被否认？英国作为率先确立“揭开公司面纱”制度的国家之一，在其数百年的判例实践发展中，给予这个同题以自己的回答。我国在2006年公司法中正式引进这一制度，面对上一同题。理论上争议颇多，现实中则寸步难行。那么中国能从英国的答囊中学到些什么呢？或许尊重法官的能动性，建立起具有中国特色的“揭开公司面纱”典型案例体制。才是真正的“它山之石”。

A Contrastive Study of"Lifting the Corporate Veil"Between China and UK

As an exception of the limited liability, the system of ＂lifting the corporate veil＂ has been facing a question from its inception： when should the principle of limited liability be insisted on？ When should the corporate yell be lifted and the company＇ s legal personality be denied？ The United Kingdom, one of the first countries which set up ＂lifting the corporate veil＂ system, has given the problem its own answer. ＂Chinese Company Law 2006＂ incorporated the system of ＂lifting the corporate veil＂. In theo- ry, there are a lot of controversies, while in reality there is no further step. So, what may China learn from the answer of the U- nited Kingdom？ Maybe it is most important lesson from British experience that respecting the judge＇s initiative and establishing up the Chinese typical case system for ＂lifting the corporate veil＂.