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在人类走向现代化的过程中,世界市场逐渐展露全貌,跨越血缘、地缘,凝聚个体之力的公司随之诞生。股东有限责任是近代最伟大的发明,也是吸引投资者、保护投资者利益的绝好制度。但是,随着公司规模不断壮大和数量的不断增多,实践中出现了不少新问题,比如,公司出资不足行为、利用公司规避债务行为等等。因此,有必要对公司的法人人格予以暂时控制。为了保护社会公共利益和公司债权人的利益,英美国家在尊重股东有限责任的基础上创计了一个新的法律原则,即“揭开公司法人面纱”原则,世界上越来越多的国家在适用该原则。我国在2005年修改公司法时,最终以成文法的形式确立了该原则,这表明我国法律在充分肯定了公司独立性的同时,又不允许公司股东滥用公司法人人格的独立地位和公司的有限责任,来损害公司债权人的利益。
In the course of mankind’s modernization, the world market is gradually revealing the whole picture. The company that spans blood, geography and individual power is born. The limited liability of shareholders is the greatest invention in modern times and a perfect system to attract investors and protect the interests of investors. However, as the company grows in size and number continues to grow, many new problems have appeared in practice, such as the under-funded company, the use of the company to avoid debt and so on. Therefore, it is necessary to temporarily control the company’s corporate personality. In order to protect the public interests of society and the interests of corporate creditors, Anglo-American countries have created a new legal principle on the basis of respecting the limited liability of shareholders, that is, the principle of “unveiling the corporate jury,” and more and more countries in the world are Apply this principle. When our country amended the company law in 2005, this principle was finally established in the form of written law, which shows that our law fully affirmed the independence of the company while not allowing its shareholders to abuse the independent status of corporate personality and the limited liability of the company , To damage the interests of corporate creditors.