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一、中国引进揭开公司面纱制度的历史背景揭开公司面纱制度又称‘公司人格否认’、‘公司法人资格否认’、‘股东有限责任待遇之例外’、‘股东直索责任’,指控制股东为逃避法律义务或责任而违反诚实信用原则,滥用法人资格或股东有限责任待遇,致使债权人利益严重受损时,法院或仲裁机构有权责令控制股东直接向公司债权人履行法律义务,承担法律责任。公司法人资格否认制度以公司法人资格之存在为前提。公司人格否认制度与股东有限责任制度一张一合,共同构成了现代公司制度的核心内容。但公司人格否认制度的产生要晚于公司制度数百年。中国1993年《公司法》并未规定否认公司人格。
First, the historical background of the introduction of China’s veil system Unverified corporate veil system, also known as the ’corporate personality denied’, ’company legal personality denied’, ’shareholder exception of the limited liability’, ’shareholders straightforward responsibility’ refers to the control Where a shareholder violates the principle of good faith, misappropriates legal personality or shareholders’ limited liability in the interests of avoiding legal obligations or liabilities, the court or arbitration institution shall have the power to order the controlling shareholder to directly fulfill the legal obligation to the creditors of the company and bear the legal liabilities . Corporate legal personality denial system to corporate legal personality as the premise. The disregard of corporate personality and the system of shareholders’ limited liability make up the core of the modern company system together. However, the denial of company personality system was later than the company system for hundreds of years. China’s 1993 Company Law did not provide for the denial of company personality.