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公司法人人格否认制度的适用,表现为无视公司的独立人格,揭开公司的面纱,让公司背后者——股东站出来直接对公司债务负责,而实质上该制度的适用结果不外乎是对公司股东有限责任的一种排除,或言之为股东有限责任的例外。我国新修订的《公司法》虽确定了公司法人人格否认制度,但未在法律条文中明确其适用的相关问题,该制度于实践中将有被滥用之危险。为此本文拟从公司法人人格否认制度适用、适用时所涉及的程序和禁止滥用方面进行分析,以规范该制度的适用。
The application of the corporate personality denial system manifests itself as disregarding the independent personality of the company, opening the company’s veil and letting the company’s backside - shareholders stand directly responsible for the company’s debts. In essence, the application of this system is nothing more than a An exclusion of the limited liability of the shareholders of a company, or an exception to the limited liability of shareholders. Although China’s newly revised Company Law has determined the system of denying the personality of corporate legal persons, it has not clarified its applicable relevant issues in the legal provisions, and the system will in practice be in danger of being abused. Therefore, this paper intends to analyze the application of the system of disregard of corporate personality, the procedures involved when applicable and the prohibition of abuse, in order to standardize the application of the system.