摘要
我国《公司法》第20条第3款对公司人格否认制度的规定是我国公司法领域的一大创举,对其成文法化树立了很好的典范。但事实上,该条文的规定与英美判例法中的公司人格否认制度存在一定的差别,不能完整地表达这项制度的丰富内涵。因此,将第20条第3款视为侵权责任理论在公司法领域的特殊条款视乎更为合理。
The corporation law in china has given a comparatively detailed, concrete regulation for the disregard of the corporate personality, which is a good model for codification of this legal system.However, there are some differences about this regulation compared with that in common law.It cannot clearly express this legal system and its rich connotation.Therefore, it will be more reasonable if we tend to regard it as a special regulation in the field of tort law.
出处
《理论界》
2014年第2期83-85,共3页
Theory Horizon
关键词
公司人格否认
公司独立人格
股东有限责任
侵权责任
the disregard of the corporate personality
the independent personality of the company
limited liability of shareholders
tort liability
