刺破公司面纱规则之重述

Restatement of Rules Piercing the Corporate Veil

刺破公司面纱规则的设置目的是矫正股东有限责任机制滥用所导致的公司债权人与股东之间的利益失衡。我国公司法要求股东对公司债务承担连带责任的立法设置,建立在尊重公司独立人格的基础之上,仅构成股东有限责任的例外适用而不涉及公司人格的否认。随着立法演进和实践发展,实际控制人和关联公司被纳入刺破公司面纱规则的适用范畴,突破了该项规则遏制股东滥用有限责任的预设功能,而使其演变为规制控制股东或实际控制人滥用控制权行为的公司法机制,具有威慑和制裁不法行为人以及保护公司债权人利益的双重功效。刺破公司面纱规则的实然功能应定位于消除控制权人滥用控制权所导致的负外部性,其适用标准应当因应新公司法建立的规范体系予以调整。

The piercing corporate veil rule aims to correct the imbalance of interests between corporate creditors and shareholders caused by the abuse of limited liability by controlling shareholders.The legislation of Company Law requiring shareholders to bear joint and several liability for corporate debts is based on the respect for the independent personality of the compa-ny,which is only an exception to the limited liability of shareholders and does not involve the denial of corporate personality.With the evolution of legislation and practice,actual controllers and affiliates are included in the applicable scope of piercing the corporate veil rule,breaking through the preset function of the rule to curb the abuse of limited liability of shareholders,and turns it into a corporate law mechanism to regulate the abuse of control rights by controlling shareholders or actual controllers.It has the dual effect of deterring and sanctioning wrongdoers and protecting the interests of corporate creditors.The real function of piercing the corporate veil rule should be aimed at eliminating the negative externalities caused by the abuse of control by the controllers,and its applicable standards should be adjusted according to the normative system established by the new Company Law.