刺破公司面纱规则的变迁与展望  

The Changes and Prospects on the Rule of Piercing the Corporate Veil

作　　者：葛伟军 GE Weijun

机构地区：[1]复旦大学法学院

出　　处：《法治研究》2022年第5期101-113,共13页Research on Rule of Law

基　　金：2021年国家社科基金一般项目“受益股东的法律地位及权利保护研究”(项目编号:21BFX096)阶段性成果。

摘　　要：刺破公司面纱包括正向(或标准)刺破和反向刺破两类,反向刺破又可分为内部人反向刺破和外部人反向刺破。目前我国公司法仅规定了正向刺破,司法机关对于反向刺破的态度并不明朗。公司法修订草案对刺破公司面纱规则改动甚微,仅增加了关联公司人格混同的情形。笔者认为,应当区分逃避原则和隐藏原则,将刺破公司面纱仅限于逃避原则,从而将某些具有类似后果的情形归于隐藏原则。建议公司法修订草案在正向刺破的基础上,引入外部人反向刺破,扩大原告和被告的范围,但是对于内部人反向刺破,仍有必要持谨慎态度。Piercing the corporate veil contains forward or standard piercing and reverse piercing,and the latter can further be divided into insider reverse piercing and outsider reverse piercing.Currently in China,the piercing under Company Law is only forward piercing,while the courts’attitude towards the reverse piecing is ambiguous.The revised draft of Company Law makes a small amendment to the rule of piercing the corporate veil,adding up the situation involved with the affiliated companies’confusion of personality.The difference between the evasion principle and the concealment principle shall be recognized.The corporate veil can only be pierced under the evasion principle,and the concealment principle applies under some other circumstances with such similar effect as piercing.It is suggested that outsider reverse piecing shall be introduced into the revised draft on the basis of the forward piercing,and the scope of plaintiff and defendant shall be expanded.In respect of the insider reverse piercing,on the contrary,there is still a need for caution.

关 键 词：刺破公司面纱 逃避原则 隐藏原则 内部人反向刺破 外部人反向刺破 

分 类 号：D922.291.91[政治法律—经济法学]