论有限责任的实现及其法律适用界限

陈果; 王治宇; 喻白薇

论有限责任的实现及其法律适用界限

引用本文：陈果,王治宇,喻白薇.论有限责任的实现及其法律适用界限[J].财经理论与实践,2010,(5):119-123

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作者	单位
陈果	（1.湖南大学法学院，湖南长沙410082 2.北京工商大学法学院,北京100048）
王治宇
喻白薇

中文摘要:有限责任制度适用于公司、商业信托、合伙企业等各种商业组织形态。在这些企业中，有限责任通过构建商业组织和资产分割得到实现。组织化的重要功能在于通过建立公司或商业信托构建法律实体、促成资产分割并形成独立公司财产或独立信托财产从而实现商业组织所有人的有限责任。有限责任削弱了对债权人利益的保护，容易造成利益不均衡。在有限责任制度被滥用的情况下，应适用法人人格否认、实质合并规则等制度性措施予以纠正。同时，应谨慎对待有限责任在专业服务领域的适用，强调专家严格责任。

中文关键词:有限责任商业组织资产分割

On the Realization of Limited Liability and Limits of Its Legal Application

Abstract:The limited liability system is adopted in business organizations like corporations, business trusts, and partnerships. It was achieved by construction of business organizations and assets partition in those enterprises. The important function of organization is to construct legal entities, promote assets partition and form independent corporate or trust assets by establishing corporations or business trusts, and then achieve the limited liability of the owners of business organization. The limited liability weakens the protection towards the interests of creditors, easily causing imbalance of interests. When the limited liability is abused, it should be corrected by imposing the systemized measures such as piercing the corporate veil and substantive consolidation rule. At the same time, the adoption of limited liability in professional areas should be careful, while emphasizing the strict accountability of experts.

keywords:Limited liability Business organization Assets partition

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