刺穿公司面纱的理论基础及其司法适用

刺穿公司面纱原本是英美法系国家在司法实践中创立的一项原则,其目的在于避免由于滥用公司法人人格而给债权人利益造成的损失。然而该原则从产生之日起就备受学界争议。我国现行公司法第一次将公司人格否认作了立法上的规定,但是由于条文过于笼统,使得该原则的法律适用存在太多的不确定性。文章从讨论刺穿公司面纱的理论基础入手,对其法律适用予以分析,以期对未来的立法完善与司法实践有所帮助。

Theoretical Basis of Piercing the Corporate Veil and Judicial Application

Piercing the corporate veil is a principle which was founded originally by the countries of Anglo-American in the judicial practice.Its purpose is to avoid the abusing of corporate personality that brought losses for creditors.However,the principle has been debating since its coming into being.China's current Corporation ACT provides piercing the corporate veil first.Because the provisions are general,its application is dubious.The article discusses the theoretical basis of piercing the corporate veil and analysis its application,and hopes that helps the future legislation and judicial practice.