“揭开公司面纱”作为关联企业合并破产之路径:规范解释与质疑回应  

Piercing the Corporate Veil as a Method of Substantial Consolidation of Affiliated Enterprises in Insolvency:Questionable Responses and Normative Interpretation

作　　者：郭歌 GUO Ge

机构地区：[1]中国政法大学民商经济法学院

出　　处：《中国政法大学学报》2022年第4期139-149,共11页Journal Of CUPL

摘　　要：部分关联企业实质合并破产的理论路径存在局限。发源于美国的实质合并规则有对公司法人人格独立原则背弃之虞。而衡平居次原则无法产生法人人格否认和企业间债权债务消灭的法律效果。相比,揭开公司面纱对关联企业合并破产之解释适用具有优越性:实质合并破产对公司人格独立性的否认,实质上是揭开公司面纱在破产中的效果延伸,具有逻辑正当性。揭开公司面纱导致关联企业主体被拟制为同一,使互负的债权债务因主体归属于一人而混同消灭,实现对受损害债权人的公平清偿,具有效果妥当性。本文认为,揭开公司面纱导致的企业合并破产并未突破其个案的矫正。通过扩张适用揭开公司面纱理论:“逆向揭开公司面纱”和“横向揭开公司面纱”,即可全面规范各类型关联关系导致的合并破产,以回应质疑。There are limitations in the theoretical path to the substantive consolidation and insolvency of some affiliated enterprises.The substantive consolidation rules originated from the United States are in danger of abandoning"independence of corporate personality".Another principle of"equitable subordination"is only the adjustment of the order of the mutual claims held by enterprises,which cannot produce the legal effect of the denial of legal personality and the elimination of mutual claims and debts.In contrast,the theory of"piercing the corporate veil"has logical justification and proper effect on the interpretation and application of the bankruptcy of affiliated enterprises.At the same time,piercing the corporate veil can lead to the extinction of debts between affiliated enterprises due to confusion,which is also in line with the requirements of bankruptcy law for the fair settlement of creditors.The"lifting of corporate veil"has not broken through the correction of the enterprise merger bankruptcy in individual cases.By expanding the application of the theory of piercing the corporate veil:"piercing reversely"and"piercing horizontally",it is possible to comprehensively regulate the merger bankruptcy caused by various types of affiliated relationships.

关 键 词：揭开公司面纱 关联企业 实质合并规则 人格混同 

分 类 号：D922.291[政治法律—经济法学]