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经济全球化和世界经济一体化使得关联企业间关联交易成为经济生活的重要特征。关联交易既有合理性,更面临着支配公司对从属公司滥用传统公司法人格独立制度的必然法律难题。我国目前尚未建立公司法人格否认制度,为了克服难题,有效保护债权人利益、保障关联交易安全、加快市场经济法治化进程,必须澄清认识,明确其引入模式、逻辑前提、法理基础、适用要件、归责原则、法律后果和发展趋势,实现现代关联企业视野下公司法人格否认制度的和谐建构。
Economic globalization and integration of the world economy make related party transactions between related enterprises an important feature of economic life. Related party transactions are not only reasonable but also the inevitable legal problems that dominate the company’s abuse of the independent corporate legal personality of the affiliated companies. At present, China has not yet established a system of denying the personality of corporation law. In order to overcome the problems, effectively protect the interests of creditors, ensure the security of related party transactions and speed up the process of legalization of the market economy, we must clarify our understanding, clarify the mode of introduction, logic premise, legal basis, applicable elements, Principles, legal consequences and development trends, to achieve the harmonious construction of the denial of corporate personality under the perspective of modern affiliated enterprises.