反向刺破公司面纱制度研究

发布时间：2018-06-01 14:50

本文选题：反向刺破 + 适用条件　；参考：《商》2016年30期

【摘要】：创立反向刺破公司面纱制度的意图,在于迫使公司对股东个人债务承担责任,进而确保法律关系的实质优先于形式。然而,这一目的的实现却需要以公司制度的稳定性和利益的可期待性为代价,一定程度上动摇了公司法人人格独立这一基础理论。为此,较诸利益衡平,在司法实践中必须对适用反向刺破公司面纱加以严格限制。我国公司立法未明确该制度在我国的适用,而实务又对此提出了迫切要求。以反向刺破公司面纱制度的适用条件、范围的分析为前提,本文意在对我国构建反向刺破公司面纱制度提出一些行之有效的建议。
[Abstract]:The intention of creating the system of reverse piercing the corporate veil is to force the company to take responsibility for shareholders' personal debts and thus to ensure that the substance of the legal relationship takes precedence over the form. However, the realization of this goal needs to take the stability of the company system and the expectation of interests as the cost, which to some extent shakes the basic theory of corporate personality independence. Therefore, the application of reverse piercing the corporate veil must be strictly restricted in judicial practice. The application of this system in our country is not clear in the company legislation of our country, but the practice has put forward the urgent request to it. Based on the analysis of the applicable conditions and scope of the reverse piercing company veil system, this paper intends to put forward some effective suggestions for the construction of the reverse piercing company veil system in China.
【作者单位】：东南大学法学院;
【分类号】：D922.291.91

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