2024年《公司法》第二十三条第二款演变及影响探析  

Analysis of the Evolution and Impact of Article 23,Clause 2 of the Company Law in 2024

作　　者：刘宇辉 LIU Yu-hui(Jiangsu Yi Jun Law Firm,Taizhou Jiangsu 225300,China)

机构地区：[1]江苏奕俊律师事务所,江苏泰州225300

出　　处：《泰州职业技术学院学报》2024年第3期63-65,80,共4页Journal of Taizhou Polytechnic College

摘　　要：公司法人人格否认制度肇始于英美法系,2005年我国将公司法人人格否认制度正式引入《公司法》,该制度的引入解决了揭穿公司面纱(纵向击穿)的问题。随着市场经济环境及公司治理结构日益多样化、复杂化,公司股东滥用公司法人独立地位和股东有限责任逃避债务,严重损害公司债权人利益的情形层出不穷,2024年7月即将实施的新《公司法》第二十三条第二款弥补了此法律漏洞。文章从该条规定(横向击穿)、立法缘由及制度影响等几个方面进行论述,以期能对我国公司法人人格否认制度有较为全面的认识和了解。The doctrine of Piercing the Corporate Veil,which originated from the common law system,was offi⁃cially introduced into China's Company Law in 2005.The introduction of this doctrine initially addressed only the issue of piercing the corporate veil vertically.As the market economy environment and corporate governance structures increasingly diversify and complicate,cases where shareholders abuse the separate legal status of the cor⁃poration and limited liability through control of multiple corporations to evade debts are on the rise,causing sig⁃nificant harm to the interests of corporate creditors.To remedy this legal loophole,Article 23 of the new Compa⁃ny Law,which will be implemented in July 2024,has been introduced.This article discusses the horizontal pierc⁃ing provision,legislative reasons,institutional impacts,and other aspects in order to provide a more comprehen⁃sive understanding and insight into the system of Piercing the Corporate Veil in Chinese company law.

关 键 词：公司法人人格否认 纵向击穿 横向击穿 

分 类 号：D922.291.91[政治法律—经济法学]