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有限责任的确立降低了投资者们的投资风险,另外在一定程度上也提高了投资者的投资信心和投资能力,促进了社会经济的发展。但究其实质,股东有限责任并未从根本上消除交易风险,而只是将这种风险转嫁到了债权人身上。该风险的转移从总体上推动了社会财富的增长,具有合理性。然而,公司股东滥用公司法人独立地位以及股东的有限责任的行为已超出了法律所能容忍的界限。因此,在这种情况下,应该否认公司的独立人格,责令公司背后的股东对公司的债权承担连带责任。这种否认作为公司独立人格的例外,并不是对公司人格的彻底否定,而仅仅适用于个案中的具体法律关系当中。该制度的创设并不是对公司法人独立人格的颠覆,而是对公司法人人格的进一步完善和补充。
The establishment of limited liability reduces the investment risk for investors, and to a certain extent, it also improves investors’ investment confidence and investment ability and promotes social and economic development. However, in essence, the limited liability of shareholders does not fundamentally eliminate the trading risk, but simply transfers the risk to the creditors. The transfer of risk has generally promoted the growth of social wealth and is reasonable. However, the abuse by the shareholders of the Company of the independence of corporate juridical persons and the limited liability of shareholders is beyond the limits allowed by law. Therefore, under such circumstances, the independent personality of the company should be denied and the shareholders behind the company should be ordered to bear joint and several liabilities for the claims of the company. This denial, as an exception to the company’s independent personality, is not a complete denial of the company’s personality, but applies only to the specific legal relationship in the case. The establishment of the system is not a subversion of the independent personality of corporate juridical person, but a further perfection and supplement of corporate personality.