O Princípio da Entidade Contábil e a Teoria da Desconsideração da Personalidade Jurídica
Keywords:
entidade, patrimônio, sócios, desconsideração, personalidade jurídicaAbstract
O Princípio da Entidade Contábil postula que o patrimônio da entidade não se confunde com o de seus sócios ou acionistas ou proprietário individual. Existe, no entanto, a Teoria da Desconsideração da Personalidade Jurídica, em que se ignoram os efeitos da personalidade jurídica em casos concretos e limitados. Objetivou-se por meio deste trabalho averiguar qual a relação entre o Princípio da Entidade e a Teoria da Desconsideração da pessoa jurídica, na teoria e na prática. Quanto ao método e a forma de abordar o problema a pesquisa é qualitativa, pois parte dela considera a análise teórico-empírica. Quanto aos seus objetivos, a pesquisa é caracterizada como exploratória, pois se busca o aprimoramento de ideias, proporcionando maior familiaridade com o problema, por meio de pesquisa bibliográfica, a partir de material já elaborado pelos autores. Concluiu-se que há relação entre o Princípio da Entidade Contábil e a Teoria da Superação, porquanto esta visa ao efetivo cumprimento daquele princípio, punindo aqueles que cometerem confusão entre o patrimônio da entidade e dos sócios objetivando fraude contra credores da pessoa jurídica.
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