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股东有限责任制度作为公司法上的重要原则与规则,很大程度上鼓励了社会经济活动的发展。然而,因公司股东并非完全承担其经济活动所带来的全部风险,且因为个体的磋商能力存在明显限制。其尤其体现在侵权行为被害人在与公司作为侵权行为人的情况时;藉此,现行学说意图通过人格否认制度以及替代责任规则修正来限制现行的有限责任制度体系。
As an important principle and rule in the company law, the shareholder limited liability system has greatly encouraged the development of social and economic activities. However, corporate shareholders do not fully assume the full risk of their economic activities, and there are significant limitations on the individual’s ability to negotiate. This is especially the case when the victim of the tortious act is a tortfeeding person with the company; whereby the current doctrine intends to restrict the existing system of limited liability through a system of personality denial and amendment of the alternative liability rule.