公司有限责任制度的弊端及其克服

公司有限责任制度是股东以其出资额或所持股份为限对公司承担责任,公司以其全部资产对公司债务承担责任。由于有限责任制度将股东的投资风险限制在最小的限度之内,从而使公司成为最佳的集资工具。但有限责任制度在实现股东的有效保障的同时,也暴露出其不利于公司债权人的弊端。要克服这一弊端,使公司债权人利益得以实现,须援用“揭开公司面纱”理论,确立有限责任例外制度。

The Malpractice of the Company's Limited Liability System and Its Solution

The limited liability system of company is about that shareholders hold the companies' responsibilities by the number of their invested money and their shares,while the companies hold their debt responsibilities by their whole property.As the limited liability system places restrictions on the risk of investment to the lowest limit,the companies become the best tool of collecting money.However,when the limited liability system carries out its effective protection of the shareholders,it also exposes its malpractice to the creditors. In order to overcome the malpractice to the creditors and protect the interests of creditors,using the theory of "lifting the veil of corporation" must be slowed down,and the extra limited liability system must be set up.