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公司是商品经济条件下社会化大生产发展的产物,是最适应市场经济发展的一种企业形态。因此,作为规范公司成立,运作等诸多方面问题的公司法在现代社会经济生活中有举足轻重的作用。同时,它也是最能体现商法精神和商法价值的法域。《新公司法》出台,使我们对一些新的问题展开了热烈的讨论和研究,如公司法人人格否认制度,公司责任制度,公司设立原则,一人公司等。本人在此想对公司法人人格否认制度作一些较详细论述。
The company is the product of the socialized large-scale production and development under the condition of commodity economy and the most suitable form of a business for the development of market economy. Therefore, the corporate law, which regulates many aspects of the establishment and operation of a company, plays a decisive role in the economic life of modern society. At the same time, it is also the law that most reflects the spirit of commercial law and the value of commercial law. The promulgation of the “New Company Law” brought us heated discussion and research on some new issues, such as the denial of corporate personality, the responsibility system of the company, the principle of company establishment, and the one-person company. I would like to make some more elaboration on the system of denying corporation personality here.