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我国公司法将其调整对象明确限定为有限责任公司和股份有限公司。两者均属于企业法人,股东承担的都是有限责任,公司有独立的法律人格。有限公司因有合理的内部管理、良好的法人运行机制、健全的内部制约监督机制,从而成为市场经济最活跃、最重要的主体。股东有限责任与公司人格独立有着密切的关系,两者合理结合与运行是有限公司存在和发展的坚强基石。但是任何制度的公正性都不可能是绝对的,如果股东滥用有限责任与公司人格独立损害债权人及其他社会群体合法权益的情况下,可以利用“揭开公司的面纱”向股东直索责任,来实现真正的公平公正。
China’s corporate law clearly defines the object of its adjustment as a limited liability company and a joint stock limited company. Both belong to the corporate legal person, shareholders are limited liability, the company has an independent legal personality. Co., Ltd. has become the most active and important subject in the market economy due to its sound internal management, sound corporate operation mechanism and sound internal control mechanism. The limited liability of the shareholders is closely related to the independence of the company and the reasonable combination and operation of the two are the firm cornerstones of the existence and development of the limited company. However, the impartiality of any system can not be absolute. If the shareholders abuse the limited liability and the personality of the company to the detriment of the legitimate rights and interests of creditors and other social groups, they can use the principle of “unmasking the corporate veil” , To achieve true fairness and justice.