我国公司法无视公司人格制度之完善

借鉴美、德、日三国关于无视公司人格制度的理论和实践,我国在适用无视公司人格否认制度时,应坚持穷尽救济原则、被动适用原则、实际有效原则。同时,对该制度应从完善立法、尽快制定相应的司法解释、适当运用诚实信用原则和禁止权利滥用原则指导审判实践、推行案例指导、提高无视公司人格案件的法院审级和实行备案制度等方面进一步完善。

On the Improvement of Piercing the Veil of Corporation in Corporation Law of China

Comparative researches on the theories and practices of piercing the veil of corporation in America,Germany and Japan shows that,to develop and improve the institution of piercing the veil of corporation in China we should pay considerable attention to the application of three principles concerning exhausting remedies,passive application and practical effectiveness.In addition,improving correlative legislation,making related judicial interpretation,and applying judicial principle concerning honesty and good faith as well as that of rights abuse prohibition to guiding judicial practices and implement legal precedent and register system,and advancing the level of this kinds of cases in the instance level of court,are all of critical importance in developing and improving the institution of piercing the veil of corporation in China.