法学论坛2009年第2期 观点，笔者认为在以经验主义为指导的判例法国 家有其可行性，但在我国却不合适。因为两大法 四、结语 系的法律传统本身有别，再加上我国法官对于此 通过分析C制度的特点及其在美国发展 种案件的把握能力远不及判例法国家，因此，制定 的背景和具体运行状况，笔者得出的一个基本结 相对明确的制度可能更符合我们的国情。目前， 论是：无论是基于商业实践的需要，还是法律制度 我国最高法院正在制定关于适用于公司的法人人 供给的可能，C这一企业组织形式将来可以在 格否认的标准，这对于未来我们引入LC制度， 我国引入。由于目前我国税收理念的制约、法人 平衡成员与善意第三人利益必然具有极大的借鉴 人格否认等具体制度的稚幼，这个引入可能需要 意义。 一个过程，并非一蹴而就。 参考文献： [1]Debra Cohen-Whelan,Individual Responsibility [J].Land and Water Law Review 831. in the Wake of Limited Liability[J].32 U.S.F. [12 Allan W.Vestal,Thomas E.Rutledge, L.REV.335,338(1998) Disappointing Diogenes:The LIC Debate That [2]See Patrick E.Hobbs,Entity Classification:The Never Was[J].Saint Louis University Law Joumal, One-Hundred Year Debate 1).44 Cath.L. Fall,2006. Rev.437,441,446(1995). [13]Tassma A.Powers,Deby L.Forry,Partnership [3]Carol R.Goforth,The Rise of the Limited Liability Taxation The Limited Liability Company:Check Company:Evidence of a Race Between the States, Out the Check-The-Box Entity Classification But Heading Where [J].45 Syracuse L.Rev. [J].Land and Water Law Review 831. 1193,1200(1995). [14]David L.Cohen,Theories of The Corporation and [4]Florida's statute,the Florida Limited Liability The Limited Liability Company:How Should Company Act,was enacted in 1982;Wyoming's Courts and Legislatures Articulate Rules for statute M].the Wyoming Limited Liability Piercing the Veil,Fiduciary Responsibility and Company Act,was enacted in 1977. Securities Regulation for The Limited Liability [5]J.丹尼斯.海因斯.代理、合伙和有限责任公 Company[J].Oklahoma Law Review,Fall,1998. 司[M].北京：法律出版社，2004：324 [15]Ribstein,Emergence,supra note 126,at 16. [6]Susan Pace Hamill,The Origins Behind The [16]Ribstein,Emergence,supra note 126,at 16. Limited Liability Company[J].Ohio State Law [17]David L.Cohen,Theories Of The Corporation Joural 1998. And The Limited Liability Company:How Should [7]Hamilton,supra note 1,190,n.2. Courts And Legislatures Articulate Rules For [8 Allan W.Vestal,Thomas E.Rutledge, Piercing The Veil[J].Fiduciary Responsibility Disappointing Diogenes:The LLC Debate That And Securities Regulation For The Limited Never Was[J].Saint Louis University Law Joumal, Liability Company Oklahoma Law Review,Fall, Fall,2006. 1998. [9]Allan W.Vestal,Thomas E.Rutledge, [18]See Fox,supra note 156,at 1177;Cohen- Disappointing Diogenes:The LLC Debate That Whelan,supra note 150,at 354.cited from Never Was[J].Saint Louis University Law Joumal, Jeffrey K.Vandervoort,Piercing The Veil Of Fa,2006. Limited Liability Companies:The Need For A [10]Tassma A.Powers,Deby L.Forry:Partnership Better Standard [J ]DePaul Business Taxation The Limited Liability Company:Check Commercial Law Joumal,Fall,2004. Out The Check-The-Box Entity Classification [责任编辑：隋洪明] 126