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2005年我国新修订的《公司法》正式出台,其中第二十条第三款规定:“公司股东滥用公司法人独立地位和股东有限责任,逃避债务,严重损害公司债权人利益的,应当对公司债务承担连带责任。”此条款的规定,在我国公司法律制度史上具有重要的里程碑意义。这标志着公司法人法人否认制度在我国的正式确立。我国第一次从国家法律的层面对该制度的认可,必将对我国司法活动中的民商事审判产生重要的影响。因此有必要对其基本的理论以及司法实践操作进行简要的分析和探讨。
The newly revised “Company Law” of our country was formally promulgated in 2005, of which the third paragraph of Article 20 states: “If the shareholders of a company misuse the independent legal status of the company and the limited liability of the shareholders to evade the debts and seriously damage the interests of the creditors of the company, Debt is jointly and severally liable. ”The provisions of this article have an important milestone in the history of corporate legal systems in our country. This marks the corporate legal entity denies the formal establishment of the system in our country. For the first time, our recognition of this system from the aspect of state law will surely exert an important influence on civil and commercial trials in our judicial activities. Therefore, it is necessary to make a brief analysis and discussion of its basic theory and practice of judicial practice.