摘要
公司的人格否认制度是为了防止公司人格的滥用和保护债权人的利益而在个案中对公司的法人人格予以否定的制度。中国的新《公司法》规定公司股东应遵守法律、行政法规和公司章程,对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的利益,应当承担连带和赔尝责任。新《公司法》旨在促进我国的公司人格否认理论和实践的进一步完善与发展。
Disregard of corporate personality is a regulation to disregard the personality of legal person of corporation in specific cases in order to prevent the misuse of the personality of legal person of corporation and to protect the interest of creditors. New Corporation Law has made some rules for it, but it still has some shortcomings. The article compares some theories about disregard of corporation in order to improve our country＇s theory and practice about it.
出处
《广西师范大学学报（哲学社会科学版）》
2006年第2期7-10,共4页
Journal of Guangxi Normal University(Philosophy and Social Sciences Edition)
