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赋予特定社会组织独立的权利义务资格早在罗马法时期已经出现,随着商品经济的发展,各国逐渐确立了现代企业制度的基石—有限责任制度,有限责任制度的出现不仅大大减小了投资人的投资风险,更在制度层面鼓励投资兴业,促进了社会经济的发展。与此同时,有股东滥用法人独立人格,损害债权人利益,法人格否认制度便应运而生,自美国以判例形式确立以来逐步被包括中国在内的国家所接受并采纳,而法人格否认制度旨在否定公司的独立人格,否定公司独立的责任能力,这和有限责任制度是相违背甚至是根本对立的。
With the development of commodity economy, all countries have gradually established the cornerstone of the modern enterprise system - the limited liability system. The emergence of the limited liability system not only greatly reduces the number of investors Investment risk, but also encourage investment in the institutional level, promote social and economic development. At the same time, some shareholders abuse the independent personality of the corporation and damage the interests of the creditors. Therefore, the system of denying the personality of the legal system came into being. Since the United States was gradually accepted by the countries including China in the form of precedent, the denial of legal personality deny The independent personality of the company denies the ability of the company to be independent. This is contrary to the system of limited liability or even fundamentally antithetical.