在现代,公司制度存在的基石便是公司人格独立制度,也称为有限责任制度,意思是指“公司以其全部资产承担债务清偿责任,股东仅以其出资额或所持有或认缴的公司股份为限承担责任”。美国著名法学家、前哥伦比亚大学校长巴特勒曾指出:“有限责任公司是当代 In modern times, the cornerstone of the existence of the company system is the independent system of company personality, also known as the limited liability system, which means ”the company takes the responsibility of debt repayment for all its assets, and shareholders only use their capital contribution or the amount they hold or subscribe Of the shares of the company to bear the responsibility “. Butler, a famous American jurist and former president of Columbia University, once pointed out: ”The limited liability company is a contemporary