法人人格否认制度的新发展与规则适用  

New Developments and Application of the Doctrine of Piercing the Corporate Veil

作　　者：刘凯湘[1] Liu Kaixiang

机构地区：[1]北京大学法学院

出　　处：《中国应用法学》2024年第6期105-119,共15页China Journal of Applied Jurisprudence

摘　　要：公司法人人格否认制度在我国经历了从2005年《公司法》修订时的首次入法到2017年《民法总则》制定时进入基本法领域,到2019年《九民纪要》的规则细化,再到2023年新《公司法》的进一步扩充内容,为公司法人人格否认制度提供了相对完善的规则供给。就适用条件而言,《九民纪要》将一般人格否认细分为人格混同、过度支配与控制、资本显著不足,具有精辟的学理抽象价值与司法裁判指引功能,其中的人格混同尤其应当考察最为关键的财产混同,过度支配与控制则需要从行为目的、行为方式、支配强度、行为后果等进行综合判断。横向人格否认制度的适用应当仅限于特定情形,只有当关联公司之间的混同行为或股东对关联公司的支配和控制达到了一定的程度,且对债权人利益造成了实质损害时才能予以适用。一人公司人格否认的规则核心在于举证责任倒置,但是主张一人公司人格否认并不必然导致举证责任倒置的结果。司法实践中仍然应当秉持谦抑的审判理念,对公司人格否认规则的适用采慎之又慎的态度。The doctrine of piercing the corporate veil in China has undergone significant development.It was first introduced in the 2005 revision of the Company Law,elevated to the level of basic law with the enactment of the General Provisions of the Civil Law in 2017,further refined in the 2019 Minutes of the National Court Civil and Commercial Trial Work Conference(the"Nine-Minute Summary"),and expanded in the 2023 revision of the Company Law.Together,these developments provide a relatively comprehensive set of rules for applying the doctrine.Regarding its conditions of application,the Nine-Minute Summary divides general veil-piercing into three categories:commingling of personalities,excessive domination and control,and significant undercapitalization.These classifications provide both theoretical value and practical guidance.Among them,commingling of personalities emphasizes financial commingling as a crucial factor.Excessive domination and control requires a comprehensive assessment of the purpose,methods,intensity,and consequences of the controlling behavior.The horizontal application of veil-piercing should be restricted to specific situations where commingling or domination among affiliated companies,or control by shareholders over affiliates,reaches a level that causes substantial harm to creditors'interests.For single-shareholder companies,the core of veil-piercing lies in the reversal of the burden of proof.However,invoking this doctrine does not automatically result in such a reversal in every case.In judicial practice,courts should approach the application of veil-piercing with caution,carefully balancing its use to ensure it aligns with the principles of judicial restraint and prudence.

关 键 词：公司人格否认 适用要件 一般人格否认 横向人格否认 

分 类 号：D922.291.91[政治法律—经济法学] D923[政治法律—法学]