摘要
揭开公司面纱是对公司独立人格原则的颠覆和例外。本文着重于讨论最低资本与揭开公司面纱之间的关系。笔者从我国现行的司法解释出发,阐述了营业执照的颁发对公司独立人格的作用,并在详细分析几种出资瑕疵的基础上,认为我国将出资未到法定最低资本要求作为揭开公司面纱之条件的做法不尽合理。
Piercing the corporate veil is an overturn and exception to the principle of cor- porate separate legal personality. This paper focuses on the relationship between minimum paid-up share capital and piercing the corporate veil. Based on current judicial interpretation in China, it states the effect of business licenses on corporate separate legal personality. Through the detailed analysis of defective capital contribution, it does not believe that the way of taking the failure to fulfill the statutory minimum capital requirement as a condition of piercing the corporate veil is rational.
出处
《上海财经大学学报（哲学社会科学版）》
CSSCI
北大核心
2011年第3期34-41,共8页
Journal of Shanghai University of Finance and Economics
关键词
揭开公司面纱
出资不足
虚假出资
抽逃出资
piercing the corporate veil
undercapitalization
fake capital contribution
surreptitious withdrawal of capital contribution
