论公司人格混同的治理——兼论《公司法》第20条第3款的修改

On the Governance of Corporate Personality Confusion:On the Amendment of Article 20,Paragraph 3 of the "Company Law"

公司人格混同是指公司人格不独立,与公司股东、实际控制人、相关关联公司人格混同。《公司法》第20条第3款确立了公司法人人格否认制度,司法实践中对公司人格混同的治理主要适用该制度。但该制度适用主体范围过窄,客观适用情形表述太过原则,导致司法实践中适用困难。因此,建议修改法条,扩大适用主体范围。应从广义上界定公司人格混同概念,规定公司人格混同的构成要件,将其作为客观适用情形;同时,客观适用情形还应配合最高人民法院案例指导和司法解释等,以将该制度细化、类型化,从而便于实践操作。针对公司人格混同的现象,还应从民事诉讼举证责任的分配、有限责任公司法人治理手段的完善等方面进行治理。

Confusion of corporate personality refers to that the personality of the company is not independent,and is confused with the personality of the company's shareholders,actual controllers,and related affiliated companies.Article 20,Paragraph 3 of the"Company Law"establishes a system of disregard of corporate personality,the governance of corporate personality confusion in judicial practice is mainly to apply the system.However,the narrow scope of the applicable subject of this system and the principled expression of objective applicable circumstances have led to difficulties in judicial practice.Therefore,it is recommended to amend the legal provisions:expand the scope of the system's applicable subjects;clearly propose the concept of corporate personality confusion and define the concept in a broad sense;stipulate the constituent elements of corporate personality confusion and use it as the objective application of the system.In view of the complexity and change of the objective application situation,the system should be refined and typed in accordance with the Supreme People's Court case guidance and judicial interpretation to facilitate practical operations.Regarding the phenomenon of corporate personality confusion,judicial practice should also govern it by the distribution of the burden of proof in civil litigation and the improvement of corporate governance methods for limited liability companies.