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有限责任制度和公司法人人格制度是两种不同的制度设计,从理论上来说,两者并不存在内在的一致性,不能相互替代。法人制度的基本目的和功能是解决“法人组织”的主体地位问题,有限责任可能会成为法人人格制度内涵的一个要素,但不是必然的要素,有限责任的适用并不需要企业具有法人资格。但由于两者在某些方面具有一定的相似性,在某个国家的具体立法中,并未完全区分这两种制度,存在两者一致的情况,即法人人格、公司制企业和股东有限责任三位一体。因此,有限责任与公司法人人格的关系如何,取决于不同的立法例。
The limited liability system and corporate personality system are two different system designs. Theoretically speaking, there is no inherent consistency and can not replace each other. The basic purpose and function of legal person system is to solve the subject status of “legal person organization.” Limited liability may become an element of the connotation of the legal person personality system, but it is not an inevitable factor. The application of limited liability does not require the enterprise to have legal personality . However, due to the similarity between the two in some aspects, the specific legislation of a country does not completely distinguish between the two systems and there is a consensus between the two. That is, the corporate personality, the corporate enterprise and the limited liability of the shareholders Trinity. Therefore, the relationship between the limited liability and corporate personality depends on different legislation.