我国公司法人格否认规则的司法适用研究——基于2014年的92份判决书的实证分析

Research on the Judicial Application of Rules for Disregard of Corporate Personality in China: Based on the Empirical Analysis of 92 Judgments in 2014

实证研究表明,我国《公司法》、《公司法解释(二)》和指导案例15号确立的公司法人格否认规则在现实中均得到了积极应用,但其中亦存在以下突出问题:指导案例确认的关联公司法人格否认规则尽管获得了高度认可,但法官在援引法律依据方面做法不一而且仍有少数法官持反对态度;关联公司人格混同的认定,存在或者过于简单化,或者过于严苛化的情况;《公司法解释(二)》第18条第2款规定的"怠于履行义务"、"公司主要财产、账册、重要文件等灭失"和"无法进行清算"等要件如何判断认定,各方理解不一。对此,需要进一步推动关联公司法人格否认规则的成文化,加强公司面纱刺破理由的规范化。

Empirical research shows that rules for company law, the second judicial interpretation of the disregard of corporate personality established by the company law, and the fifteenth guiding case in China have been actively utilized in practice. But the following prominent problems exist： firstly, although the rule for disregard of corporate personality involving associated company confirmed by the guiding case has been highly recognized, judges invoke different legal basis in practice. In addition, there are still a small number of judges opposing to this rule. Secondly, the confusion of personality identification of associated company has been either too simple or too harsh. Thirdly, as to the determination of elements such as ＂being lazy to fulfill their obligations＂, ＂destruction of company property, account books, important documents, etc. ＂, ＂unable to carry out liquidation＂ provided in the 2nd paragraph of Article 18 of the second judicial interpretation of the company law, there are still different opinions needing to be clarified. For these, it is necessary to conform to the rule for disregard of corporate personality involving associated company in the statute law, and to strengthen standardization for piercing the corporate veil.