被挂靠企业公司法人人格之否认——以利益冲突为视角

The Denial on Affiliated Enterprise Corporate Personality

公司法人人格否认制度最早渊源于英美法国家,实践中有其严格适用条件。中国新《公司法》第20条引入了公司法人人格否认制度,但在民商事和公司法实践中如何具体适用,却没有相对具体的司法解释。特别是挂靠经营中发生的债权债务纠纷能否适用公司法人人格否认制度以及如何适用,以平衡各方利益冲突,体现公平正义,最大限度地保护债权人、案外人和社会公共利益,是民商事和公司法理论和实践都应面对的一个课题。

The earliest origin of corporate disregard in the common law countries,practice has its strict application conditions.China＇s new company law article 20 introduces corporate personality denied system,but in civil and commercial how to specific applying the law practices,has no relative specific judicial explanation.Especially whether the debt disputes of callings business occurred in corporate personality can apply for denial system and how to balance the interests of all parties,conflict,and represent justice,utmost ground protect creditors,case outsiders and public interest of society are the theory and practice project should be faced by the civil law,and the theory and practices of company act.