| The establishment of the corporation system has pushed the economic rapid development. Its functions in economy and law and the actions in realistic living have promoted large number of corporation emergence. Corporation is one of the most important business entities in the market economy. The corporate personality system provides great incentives to investors and promote economic development by providing an independent personality to the corporation and limiting the liability of the stockholders. The shareholder undertakes the responsibility system directly under the specific situation to the company creditors, since creditor benefit important safeguard, also is the corporate personality system important supplement. Company Law of the People's Republic of China has made the regulations regarding this on article 20. To this provision understanding, the educational world thought generally has initially established our country's disregard of corporate personality system; but the author thought is"Durchgriff"appropriately. The author believed that, establishes durchgriff has important significance, because that has gone round whether corporate personality system, and it does cause the standard structure of the shareholder which undertakes directly to the corporate debt to be more succinct, also avoided the corporate personality system denying oneself in the formal logic contradiction. Compares with the traditional disregard of corporate personality system, although the applicable scope of durchgriff system is small, but in fact the shareholder receives the liability to have bigger general, abstractness directly.This article based on law, discussed that the theory origin of durchgriff , the legal nature, the constitution important document thoroughly. Advanced together discusses the performance way of the shareholder limited liability behavior and so on. At last, author proposed certain opinions. |