The establishment of the system of the company to promote the rapid development of economy,the economic law of company system function and in real life to promote the role of a largepresence. In support of a modern market economy legal system, the company is a legal personsystem is a mainstay, the properties of the company and shareholders, the company has separateproperty independent personality and the shareholders limited liability, as the three pillars of thelegal person system, which promoted the trade efficiency and rich of the value of the propertyright circulation. However it is because of the traditional company law gives prominence to theshareholders of a limited liability protection, so that people in the pursuit of economic value atthe same time fully often overlooked the protection of creditors, fairness, justice and ethicalvalues are different levels have been ignored. Shareholders limited liability abuse of corporatepersonality around the law, contract obligations phenomenon appears. In order to prevent theabuse of corporate personality because of the confusion, protect small shareholders andcreditors and social public interests, and ensure the smooth progress of the deal, the companythe disregard of corporate personality system born of the situation. This system since thebeginning of the twentieth century in the United States which later, gradually for common lawand civil law countries accepted, and quickly and get rich and development. But facing thecomplex complex, measures of hidden of a company personality behavior, whether commonlaw or civil law, no matter how advanced the legal theory, could not will disregard of corporatepersonality system company with refined language accurate, comprehensive regulation. InChina in2006, the new "law of corporation" although first regulation of this system, but thisregulation is more principle, simple, in the judicial practice lack of maneuverability, so how toimprove legislation and in the judicial practice correctly apply the system is set before us theproblem to be solved urgently.This paper mainly points four parts of the disregard of corporate personality system of thecompany are studied:The first part of the basic theory of disregard of corporate personality system, the legal basisof its purpose and significance of research. That disregard of corporate personality essence of the system is fundamental to maintain the corporate system, disregard of corporate personalityand independent personality from both positive and negative aspects to ensure the applicabilityof the corporate system, disregard of corporate personality is the company’s legal system isperfect and development, its purpose is the distribution and correction of the fair, to achieve themaintenance of the corporate system.Select a typical representative of the common law and civil law countries in the secondpart of the corporate personality of the four countries, the United States, Britain, Germany,Japan denied the system and its characteristics are examined, and Shikoku disregard ofcorporate personality development of the system and the current situation correspondingdiscrimination, further gives rise to the revelation of the relevant system in our country.The third part reveals China’s inadequate legal regulation and legislation for the abuse ofcorporate personality, and former corporate personality denied on the basis of the system toexplore the practice in the new "Company Law", the use of this system of legislation andjudicial practice implementation carried out are summarized and evaluated.The fourth part is mainly aimed at the system in the judicial practice in China, theproblems in foreign legislation and judicial practice of beneficial way for this system in ourcountry from the use of the perfect corporate governance, disregard of legislation, judicial, lawenforcement, and other aspects of our country company for the improvement of the system ofdisregard of corporate personality. |