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股东有限责任制度的产生有利于减少风险、鼓励投资,它为公司制的完善起到了重要的促进作用。但是,股东有限责任制度也存在着极大的局限性,它极易造成股东滥用公司独立人格而对债权人造成损害。因此,为了实现股东、公司及公司债权人利益的平衡,目前许多国家在公司立法和实践中纷纷采取法人人格否认的理论来弥补股东有限责任制度的缺陷。
The emergence of the shareholder limited liability system is conducive to reducing risks and encouraging investment. It plays an important role in promoting the perfection of the company system. However, the shareholder limited liability system also has its own limitations. It can easily cause the shareholders to abuse the independent personality of the company and cause damage to the creditors. Therefore, in order to balance the interests of shareholders, corporations and corporate creditors, many countries now adopt the theory of corporate personality denial in the legislation and practice of corporations to make up for the defects of the limited liability system of the shareholders.