揭开“公司法人格否认”制度的面纱——论“法人格否认制度”的实质  

Piercing the Veil of "Corporate-Veil-Piercing" Doctrine

作　　者：周哨龙[1] 

机构地区：[1]安徽师范大学政法学院,安徽芜湖241003

出　　处：《南华大学学报（社会科学版）》2011年第2期54-57,74,共4页Journal of University of South China(Social Science Edition)

基　　金：安徽省高校青年教师科研资助计划项目"‘公司法人格否认’理论的重构"资助(编号:2008jqw032)

摘　　要：公司法人格否认制度的实质,并不在于对有限责任的否定,而是对公司独立人格的否定。法人格否认制度适用的法律结果,是在特定法律关系当中,将公司与股东或者其他特定的责任者视为一个整体,从而对有关当事人的权利义务产生直接或者间接的影响。To pierce the veil of a corporation is not to deny limited liability to shareholders,but to deny the separate personality of the corporation.In fact,to pierce the veil of a corporation is to treat the corporation and its shareholders or other stakeholders as a whole in given legal relationship,and by this way influences directly or indirectly the rights and duties of the subject.Besides,the subject that will take part in the given legal relation conjunct with the corporation is not confined to the shareholders.

关 键 词：法人格否认 揭开公司面纱 独立人格 有限责任 

分 类 号：D922.291.91[政治法律—经济法学]