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公司凭借其人格独立,在刺激投资,保护股东利益,促进经济发展等方面发挥着特殊的作用。然而,公司法人人格独立的滥用与绝对化,不可避免地损及到公司债权人利益与社会公共利益。公司法人格否认制度正是对公司人格独立制度现存缺陷的补救与完善。最近,我国通过公司法的修改,构建了公司法人格否认制度。本文从适用原则、适用情形、适用要件、适用后果等方面,对公司法人格否认制度在我国的适用进行了较深入的研究。
By virtue of its personality independence, the Company plays a special role in stimulating investment, protecting the interests of shareholders and promoting economic development. However, the abusive and absolute independence of corporate personality and personality inevitably damage the interests of the creditors and the public interests of the company. The denial of corporation personality is the remedy and perfection of the existing flaws of the company’s personality independence system. Recently, our country has revised the corporate law to establish a system of denying corporate personality. This article makes a deep research on the application of corporate personality denial system in our country from the aspects of applicable principles, applicable situations, applicable requirements and applicable consequences.