毕业设计论文-试论揭开公司法人面纱制度的完善.doc

Abstract The institution of exposing illegal behaviors of corporate juridical persons is designed to restrain shareholders from using corporate capacity or limited liability to set rules. This institution originated from the case of 搕he United States prosecuted Milwaukee refrigerated Transport Company? In judicial practice in Britain and the U.S., the court ignores or disregards juristic personality in specific cases with the purpose of achieving the value of fairness and justice, it makes the shareholders or company insiders are directly responsible for company relatives. Some civillawcountries such as Germany, Japan and other countries firstly followed this rule in judicial practice. After many years of research and demonstration in China, the new Company Law provided a more relaxed condition for establishing and operating companies in 2005, at the same time, the rule of exposing illegal behaviors of corporate juridical persons was introduced. On May 5, 2008, Supreme Peoples Court issued provisions on several issues (2) on the application of Company Law of The Peoples Republic of China, refined the operation of hearing company dissolution and liquidation cases by Peoples Court about this rule, but it was hard to cover all aspects of company establishment, operation and dissolution. This dissertation will summarize foreign experience, combine legislative, judicial and social practice in China, and solve the problems of the institution of exposing illegal behaviors of corporate juridical persons in practice. Key words：Lifting the Veil of the Corporation；Limited Liability for its Owner；Juris Person Legal Person Legal Entity 试论揭开公司法人面纱制度的完善 我国改革开放三十年，经济迅猛发展，公司已经成为了我国市场经济组织主要形式，同时也出现如出资不足的空壳公司、“一套人马，多个牌子”、利用关联企业等形式转移资金、逃避债务的现象，且具有相当的普遍性。 法律不只追求社会的经济效益，它必须符合公平、正义的价值目标。我国的公司法制度还不完善，明显落后于我国经济发展，深入研究揭开公司法人面纱制度不但符合法律价值目标，更是维护社会主义市场经济健康发展的需要。 一、完善我国揭开公司法人面纱制度的意义 （一）法之公平、正义、秩序、效益的显彰 法律制度的价值，是人(主体)与法律制度（客体）的关系中，法律制度体现出来的积极意义或者有用性。社会需要公平正义，正义是法律的永恒追求。正义作为手段和目的的统一