“揭开公司面纱”的会计技术探讨  

An Analysis to the Accounting Technology for the Regulation of "Piercing the Corporate Veil"

作　　者：陈小怡[1] 

机构地区：[1]东南大学经济管理学院,南京210096

出　　处：《技术经济》2006年第8期79-81,88,共4页Journal of Technology Economics

摘　　要：“揭开公司面纱”是新公司法采纳的一项重要制度,该制度对于保护交易安全,兼顾社会发展的效率与公平,维持正常经济秩序都具有非常重要的意义,是对公司股东有限责任制度的完善和补充。本文基于会计技术的角度,探讨了“揭开公司面纱”的若干情形,为在特定情况下追究股东对公司的偿债责任,保护债权人利益,提供了可资借鉴的依据。The corporate legal person qualifications denial system adopted by China＇s new company law designed to supplement and improve the limited liability company system has important implications for all Chinese companies, shareholders, and creditors, as well as for the collective interest of society. This paper combines legal theory and accounting techniques to investigate a number of cases involving the legal person qualifications denial system. It also provides a referential basis for ＂piercing the corporate veil＂ and investigating shareholders＇ responsibility to pay dept in certain situations.

关 键 词：“公司面纱” 虚假出资 抽逃出资 人格混同 

分 类 号：D922.291.91[政治法律—经济法学] F275[政治法律—法学]