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随着跨国公司在国外设立子公司数量的增多,母公司为实现全球性战略目标而牺牲子公司利益进而损害东道国利益的行为成为了一个经常性的可能与事实。在这种情况发生的时候,若仅根据有限责任原则让子公司独立承担责任显然有违法律和社会的公平与正义。在母公司对子公司的经营管理进行了过度的控制而导致债务发生的时候,让跨国公司的母公司为子公司的债务承担责任具有充分的理由和现实意义。
As the number of multinational corporations setting up subsidiaries abroad has become a constant possibility and fact for the parent company to sacrifice the interests of its subsidiaries and thus damage the interests of the host country in order to achieve its global strategic goals. When this happens, it is clearly a violation of law and social fairness and justice to allow subsidiaries to assume their own responsibilities solely on the principle of limited liability. When the parent company over-controls the operation and management of the subsidiary and causes the debt, it makes the reason that the parent company of the multinational company take the liability for the subsidiary’s debt with sufficient reasons and practical significance.