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2005年10月27日,全国人大常委会修订《公司法》,以制定法的形式确立了公司法人格否认制度。该制度基于公司人格独立和股东有限责任,体现诚实信用原则,以追求法律公平与正义为目标。目前,我国法律对公司的规制不够完善,股东滥用公司法人人格损害权利人利益的事情时有发生,面对相关法律的缺失,公司债权人及利害关系人的权利将不能得到主张。这一项制度的诞生使人格否认制度上升到制定法层面。但是在司法实践中法官们对于其适用却出现了争议。因此,完善公司法人格否认制度、明确其适用的理论依据以及降低社会信用风险对营造最大限度良好的商业环境有着重要意义。
On October 27, 2005, the NPC Standing Committee revised the Company Law and established a system of denying corporate personality in the form of statutory law. The system is based on the company’s personality independence and shareholders’ limited liability, embodies the principle of good faith, in pursuit of legal fairness and justice as the goal. At present, the laws of our country have not been well regulated on the company, and shareholders’ abuse of the corporate personality damages the rights of the obligees. In the face of the lack of relevant laws, the rights of the creditors and the interested parties of the company can not be advocated. The birth of this system raised the system of personality denial to the level of lawmaking. However, in judicial practice, judges have been controversial about their application. Therefore, it is of great significance to perfect the denial system of corporate law personality, clarify the applicable theoretical basis and reduce the social credit risk to create the best business environment.