禁止反言原则的概念
  禁止反言是普通法法律制度中设置的一种机制，法院可以借此阻止或禁止某人作出断言或食言；这种司法制度上的限制就被称为被禁止反言。禁止反言可以阻止某人提出某个特定的请求。禁止反言的法律原则以普通法和衡平法为基础，同时它也是国际法的一个概念。
  Estoppel is a judicial device in common law legal systems by a court may prevent or "estop" a person from making assertions or from going back on his or her word; The person being sanctioned is "estopped". Estoppel may prevent someone from bringing a particular claim. Legal doctrines of estoppel are based in both common law and equity. It is also a concept in international law.
  禁止反言原则当然也适用于商事领域
例如：某发起人以有限责任实体/公司法人名义（实际不是有效设立的公司法人）对外签合同做生意，无论此人这么做是有意还是无意的，此时有个交易相对方信以为真和这家所谓的有限责任实体/公司法人做了业务，这个交易相对方之后便不能再以该实体不具有有限责任实体/公司法人资格而寻求突破有限责任的限制去追索发起人个人的财产。同理，当该发起人被起诉要求履行合同义务时，该发起人也不得以自己尚未设立有效合法的公司法人而企业逃避合同责任。
Corporation by estoppel applies against someone who operates a business as if it were a limited liability entity orcorporation, irrespective of whether there was a good faith effort by the business to incorporate. The person doing business with such an entity, as if it were a limited liability entity or corporation, may later be estopped from arguing that it is not in fact a limited liability entity, in an attempt to reach the assets of the incorporators. For the same reason, defendants who had acted as a corporation will be estopped from denying liability as a corporation when sued by a plaintiff who had relied on the defendant's corporate form when dealing with the defendant.
  当前，我国并没有在法律上明确规定禁止反言原则，但我国民法上已确立的诚实信用原则与之类似。两者都保护了当事人的信赖利益，但实现方式上具有差异。禁止反言原则立足于事实，突破了法律在程序上的束缚，一定程度上保护了小部分人群的利益，实质上是通过强制履行一方当事人的先前允诺，而达到保障公平的目的。因此，今后在立法时适当地参考借鉴禁止反言原则将对完善我国法律体系和维护法律公平正义具有重大意义。
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