公司法人格否认规则在一人公司的适用——以《公司法》第64条为中心

Study on Applying the Rule of Disregard of Corporate Personality to One-Man Company——Concerning Article 64 in Chinese Company Law

公司法人格否认规则与一人公司之间存在着应然的制度联系。一人公司是法人格否认规则适用的主要对象,适用情形与标准具有特殊性,亦具有特殊的制度价值。现行公司法第20条、第64条确立公司法人格否认规则适用于一人公司的基本制度框架,但其立法理念与立法技术均具有探索性质,司法适用的可操作性亟待强化。为此,尚需司法裁判经验的适时跟踪、总结和完善,并形成司法实践、司法解释与立法修订之间的良性互动。

There should be a connection between the rule ot disregard of corporation personanty ann One-Man Company in theory and practice, for the latter is the primary applicable object of the former, set in particular circumstances with specific standard applied, which marks its special systematic value. Article 20 and article 64 of Chinese Company Law jointly establish a basic legal framework for this application. However, both its legislative concept and technology are now at the exploratory stage, and the application of the law must be fully and properly put into effect. For this purpose, practical judicial judgment needs to follow, summarize and complete the changing theory to create a positive interaction among judicial practice, judiciary interpretation and legislative amendments.