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2006年起施行的新公司法引入了公司法人格否认制度,但国内学者对于公司法人格否认制度的研究大多集中在民商法方面,刑法方面的探讨很少。在刑事司法实践中,由审判机关对那些虽具有公司形式,但不具备犯罪要件的公司的犯罪主体资格予以否认,直接追究公司背后的操纵犯罪之“人”(包括自然人和法人)的刑事责任,从而防止公司法人独立人格和股东有限责任的滥用,实现法律正义。
The new company law, which came into effect in 2006, introduced the system of deny corporate personality. However, the domestic scholars mostly focus on the civil and commercial laws, and there are few discussions on the criminal law. In the practice of criminal justice, the judicial organ denies the criminal subject qualification of those companies that have the form of a company but do not possess the elements of crime and directly investigate the “criminal” “people” (including natural and legal persons) behind the company So as to prevent the abuse of the independent personality of corporate legal person and the limited liability of the shareholders and realize the legal justice.