解读我国《公司法》第20条第3款--从侵权责任法的视角

摘要

The corporation law in china has given a comparatively detailed, concrete regulation for the disregard of the corporate personality, which is a good model for codification of this legal system.However, there are some differences about this regulation compared with that in common law.It cannot clearly express this legal system and its rich connotation.Therefore, it will be more reasonable if we tend to regard it as a special regulation in the field of tort law.%我国《公司法》第20条第3款对公司人格否认制度的规定是我国公司法领域的一大创举，对其成文法化树立了很好的典范。但事实上，该条文的规定与英美判例法中的公司人格否认制度存在一定的差别，不能完整地表达这项制度的丰富内涵。因此，将第20条第3款视为侵权责任理论在公司法领域的特殊条款视乎更为合理。