论文部分内容阅读
文章通过对我国“刺破公司面纱”的立法和司法实践进行分析研究,阐明司法实践扩大了适用“刺破公司面纱”的主体范围,其认定标准更加具体明确,举证责任的分配更加合理化。针对我国法律制度的不周延性及司法实践的自由裁量法治现状,结合企业“刺破公司面纱”潜在法律风险增大的情形,提出了实体性、形式性和动态性的法律风险防范措施,以规避法律风险对企业正常经营的影响和冲击。
The article analyzes and studies the legislation and judicial practice of “piercing the corporate veil” in our country, clarifying that judicial practice expands the scope of the main body to apply “piercing the corporate veil”, and its identification standard is more specific and definite, and the distribution of the burden of proof More rationalized. In view of the indecisiveness of our legal system and the discretionary legal status quo in judicial practice, we propose substantive, formal and dynamic legal risk prevention measures in combination with the increased potential legal risk of “piercing the corporate veil” of enterprises. , In order to evade the impact and impact of legal risks on the normal operation of the enterprise.