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反向刺破公司面纱制度探析
引用本文:缪焕.反向刺破公司面纱制度探析[J].信阳农业高等专科学校学报,2011,21(3):34-36.
作者姓名:缪焕
作者单位:安徽财经大学法学院,安徽蚌埠,233030
摘    要:反向刺破公司面纱制度是建立在传统刺破公司面纱制度基础上的一项新的制度,其作用在于进一步调整传统刺破无法调整的股东与债权人之间的利益关系,以实现公司法人制度的实质正义。虽然国内反向刺破的案例相对较少,但建立此制度是完善公司法的必然要求,必须明确此制度的适用条件及其基本法律依据。

关 键 词:反向刺破  人格否认  人格独立

An analysis on the reverse piercing of corporate veil
MIAO Huan.An analysis on the reverse piercing of corporate veil[J].Journal of Xinyang Agricultural College,2011,21(3):34-36.
Authors:MIAO Huan
Institution:MIAO Huan (Law School,Anhui University of Finance&Economics,Bengbu 233030,China)
Abstract:Reverse piercing of corporate veil is a new system that based on the traditional piercing corporate veil system,and it plays an important role in adjusting the interests of the shareholders and creditors which the traditional one cannot.For this new system,the essence of justice can be realized.Although the domestic reverse piercing cases are relatively less,but the establishment of this system is the inevitable requirement of perfecting company law.It is necessary to clear the applicable condition and legal basis of this system.
Keywords:reverse piercing  disregard of corporation personality  independent personality
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