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not conducive to the realization of a just and equitable social justice , protect the legitimate rights of creditors . [ 11 ]

( B ) improve the U.S. system of corporate personality denied

A perfect deny the necessity of the U.S. system of corporate personality

Independent legal personality and limited liability company's shareholders , reducing the business risk of investors , to protect the safety of investors' capital , to attract the public to actively invest . Accelerate the raising of capital. While there are many corporate benefits system , but it is a double-edged sword , protecting the economic interests of investors and promoting economic development , but the lack of measures to protect the interests of creditors , no regulatory system of shareholder abuse of corporate personality violations in order to correct the abuse of legal personality , balancing the interests of shareholders and creditors , the court in the early 20th century, the United States pioneered the " piercing the corporate veil " principle.

In the U.S. corporate system is not perfect, imperfect company legislation , in order to maintain orderly trading market , safeguard the legitimate rights and interests between the interests of creditors, shareholders and creditors of coordination and balance , improve corporate deny the potential of the system will be implemented .

2 , the United States denied the perfect system of corporate personality

( 1 ) should be expanded to deny use of corporate personality system.

In the experience of other countries on the basis of the practice , and lessons learned, specifically applicable to the case of disregard of corporate personality system. Such as the United States , the use of corporate fraud third person , company property ownership , property, contracts, accounts confused , one-man company , family and other aspects of the company 's personality abuse have made provisions ; British team fraudulent transactions , company name abuse , agency , taxation, so the number of shareholders makes provision ; Germany even directly accountable to shareholders abuse of personality based on " good faith " ; Japan also meets the " legal order purposes " as the study criteria.

( 2 ) of the applicable conditions of corporate personality denial system to make specific provisions

Disregard of the company is a legal measures restricting the use of excessive abuse of market chaos will lead to unfair economic order and society. That is, only an act to meet the preconditions disregard of corporate personality system, the main elements of behavioral requirements , the results of the elements , the causal elements , in order to apply this system to sued the law. Our country should enact laws to make specific provisions for these elements .

( 3 ) refinement of relevant laws and regulations , and enhance maneuverability.

Our country is a civil law countries , due to the inherent lag enactments and undistributed sexual characteristics, therefore, we have to refine the provisions of the relevant national law, referring to the applicable conditions of piercing the corporate veil , the specific provisions applicable to the situation , so that judges can play a subjective initiative but also better able to grasp the specific applicable or not.

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