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我国公司法20条和64条规定公司人格否定制度。但对对构成要件、程序规则、法律效果规定极为粗陋,司法实践中判决对公司人格否定认定和理由之阐释也极为简单。本文运用判例比较方法,从德国司法实务对直索理论和美国司法实务对刺破公司面纱的见解,对我国公司人格否认制度立法和判决进行反思。
Chinese company law 20 and 64 stipulate the negation system of company personality. However, it is extremely simple to stipulate the constitutional requirements, procedural rules and legal effects, and the interpretation of the judgment and reason for the judgment of the company’s personality in judicial practice. This paper uses the comparative method of jurisprudence to review the legislation and judgments on the denial of company personality in our country from the judicial practice in Germany on the theory of direct-search theory and the judicial practice in the United States.