On The Punishing Company 's Veil System

With the rapid development of social economy, the company system as a mirror to reflect the state of development of the social economy is also showing a trend of continuous innovation. The newly revised "company law" has been in March 1, 2014 began to implement. The registered capital of the modification of the biggest bright spot is that companies are no longer restricted, we can expect a certain period of time in the future, investors will have great enthusiasm for the establishment of the company, and the company will be the emergence of a large number of diverse forms of.Limited liability company independent personality and shareholders of the company has been regarded as the two cornerstones of the traditional system, the system of piercing the corporate veil generation is also regarded as the subversion of the basic theory of the firm, but cannot deny the piercing the corporate veil system restore imbalances in case of benefit function and value. With the development of the company diversified, the shareholder abuses the company independent personality behavior have emerged in new forms, in solving the company shareholder abuses the company independent legal personality to evade the statutory or contractual obligations against the interests of creditors, the traditional piercing the corporate theory and our existing civil law system are not properly processed, so the introduction of "reverse piercing the corporate veil system" is very necessary. The system is an important system to protect thecreditor of shareholder interests, first emerged in the America, and judicial practice in America in the fullest development.The system is still the subversion of the company of the basic theory, but the same as traditional piercing; in the realization of justice in a case has a very high value. At present, China’s theoretical circles on whether we should introduce this system, there is a big controversy, the main reason is that, opponents argue that China’s current "company law" and the relevant law system can solve in the judicial practice of shareholder misuse of corporate personality, but I believe that the current legal system and there are certain limitations to solve this problem, to ensure that similar cases have the same written trial basis, to guard against the risk of abuse of corporate system, ensure the safety of transactions, the protection of shareholders interests of creditors, maintain the market economic order, I think the theory circle of our country should be a comprehensive review of the system,discusses the system applicable conditions, timely will introduce me in the "company law". In this paper, through the analysis of the legal basis and logic of the system, and combined with the American judicial cases in order to obtain a useful experience. Finally, the preliminary plan of constructing the system in China, hoping to promote the development of the system in the field of company law and improvement.