关联公司人格混同的认定标准及责任承担

Dentification Standard and Responsibility of Personality Confusion of Affiliated Companies

公司法将公司的独立人格与股东的有限责任确立为两大基本原则,以确保公司具备独立的法人主体资格并能独立对外承担责任。公司独立人格与股东有限责任确实能维护正常的市场交易秩序,但随着经济社会的不断发展,集团化、规模化公司运营方式在市场中占有举足轻重的比例,这类公司我们称为关联公司。关联公司在实际控制人的操控下,容易为公司之间进行财产转移、债务规避提供庇护所。现有法律虽对关联公司中人格混同的认定及责任承担问题正在逐步完善,但在司法适用过程中仍然存在着适用条件、举证分配、责任承担等一系列问题。为了切实保障利益相关人权益,规范公司管理,维护市场经营秩序,这些问题亟待解决。

The Company Law establishes the independent personality of the company and the limited liability of the shareholder as two basic principles to ensure that the company has the qualification of independent legal entity and can independently undertake external responsibilities.Independent corporate personality and limited liability of shareholders can indeed maintain the normal market trading order.However,with the continuous development of economy and society,the operation mode of collectified and large-scale companies occupies a significant proportion in the market.Such companies are called affiliated companies.Affiliated companies is easy toprovide shelter for property transfer and debt avoidance between companies under the control of the actual controller.Although the existing laws are gradually improving the identification and liability assumption of personality confusion in affiliated companies,there are still a series of problems in the process of judicial application,such as application conditions,distribution of evidence,liability assumption and so on.In order to effectively protect the interests of stakeholders,standardize company management and maintain market order,these problems need to be solved urgently.