有限责任是现代公司法的一项重要原则,它在公司制度的形成和发展过程中发挥了巨大的推动作用。然而,随着现代公司的集团化,有限责任原则也面临新的挑战。本文试对有关问题论述如下: 一、有限责任的概念和意义“有限责任”,通常是指公司的股东对公司的责任仅以其出资的金额为限。从法律原则看,它包括三层涵义:①它是一种有限额的责任。即以股东的出资为限,股东在其出资额以外不再承担任何财产责任;②它是一种出资的责任。即股东应当依据其认购的股份数额履行出资的义务。如果未按期出资或拒绝出资,公 The limited liability is an important principle of the modern company law. It plays a huge role in promoting the formation and development of the company system. However, with the grouping of modern companies, the principle of limited liability also faces new challenges. This paper tries to discuss the related issues as follows: First, the concept and meaning of limited liability “Limited liability”, usually refers to the company’s shareholders to the company’s liability only to the amount of its contribution to. From the legal principle, it includes three layers of meaning: ① It is a limited liability. That is, the shareholders’ contribution is limited, and the shareholders no longer have any property liability beyond their capital contribution; ② It is a contributory responsibility. That is, shareholders should fulfill the obligation of capital contribution according to the amount of shares subscribed by them. If you do not pay on time or refuse to contribute, public