论揭开母子公司的法人面纱

母子公司的大量出现是市场经济发展的必然产物,本文在论证母子公司出现的合理性基础上,指出母子公司的法人人格有被滥用的危险。为了有效地扼制母公司对子公司的过度控制,保护中小股东,债权人和社会公共利益,揭示了揭开母子公司法人面纱的必要性,提出了从实质合并原则到深石原则的基本对策,最后探讨了视母公司股东性质之不同,决定是否二次揭开母公司面纱。

A Brief Discussion on Lifting the Veil of the Parent - subsidiary Corporation

The emergence of large number of parent-subsidiary corporations is the necessary result of economic development. Based on reasoning the rationality of the parent-subsidiary's emergence, this paper points out the hazard of the parent-subsidiary corporate when its personality is misused. In order to prohibit the excessive controlling of the parent corporate to its subsidiary,and to protect the benefits of the minor shareholders, creditors and social public,based on demonstration the necessity of lifting the parent-subsidiary corporate veil,this paper puts forward the basic countermeasures from substantive consolidation doctrine to deep-rock doctrine. Finally,it probes into the decision on the problem about second lifting the veil of the parent corporate according to the condition of the shareholder of parent corporation.