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e ability to govern the implementation of the misuse of the Company's independent personality behavior. Subjective and objective existence of abuse and misuse of the debate civil law countries . Subjective abuse argued that only the presence of subjective bad faith , will produce the company Disregard [ 8 ] ; and objectively judge abused argued that as long as the behavior of a causal link independent personality imbalance between interest and misuse of company , regardless of the perpetrator's subjective state of mind. [ 9 ]
4 , the results of the elements : implementation of the misuse of company 's independent personality and social behavior generated harm creditors , and this degree of harm must meet the "serious" level. No damage that is no relief , no harm would result without the necessary applicable Disregard of Corporate Personality System . Even if the company has abused the legal status and limited liability companies act , as long as not to cause serious harm to the creditor , they may not apply to this provision . Similarly, in the case of the company has sufficient property interests of creditors can be protected , there is no need to require a shareholder commitment to settle the obligation .
5 , the causal elements: Abuse independent personality behavior shareholder for the damage caused by a third party between the behavior and a causal link . That the creditor must have sufficient evidence to prove that the abuse resulted in serious consequences for the behavior of the shareholders of their claims can not be achieved , the creditor bears the burden of proof for this . But in the one-man company and relationships , due to the special status of the shareholders , creditors difficult to collect evidence . If the creditor can not provide enough evidence to prove its claims , the risk of losing . Creditors will not be able to achieve the right remedy . In view of this , one-man company and association , the shareholders should be occupied by a preponderance of the evidence provided evidence that does not exist between their behavior and the damage results causation , that the burden of proof upside down. Article 64 of the Act provides that shareholders of a limited liability company can not prove that the property independent of the shareholders own the property , the company shall be jointly and severally liable for the debt . This is a requirement on the burden of proof .

Disregard the company introduced the system, to guard against the abuse of corporate personality , to ensure fair trade and protect the interests of creditors and the community, maintain the market economic system in order to provide the necessary basis and legislative rules.

In common law , and the rules are in the form of case law exists , is an equitable nature of the regime. Value of equity is not just a technical means to pursue a legal and , more importantly, is the pursuit of " equitable " value realization process using the " equitable " technology means the final form of " equitable " method.

Is necessary due to the socio-economic and personal independence Company limited liability of shareholders tremendous value , maintain a separate independent personality and limited liability company's shareholders as a general principle. Disregard of the company does not make an independent corporate personality and limited liability disappears. Whene