論公司人格否認制度適用情形標準化及路徑選擇

On Standardization of Application Situation of Corporate Personality Denial System and Choice of Path

公司人格否認制度適用情形是人民法院審理人格否認案件並做出最終裁决所依據的法律標準，而我國目前立法、司法解釋和《九民紀要》所確認的適用情形較為原則和片面，缺乏系統性、規範性與邏輯性，引發司法適用難題。適用情形標準化是解决上述問題並實現“同案同判”的關鍵。本文對主要適用情形進行梳理和分析，試圖釐清其邏輯關係，細化適用條件，並建議通過立法、修法或出臺司法解釋等途徑，圍繞人格否認制度核心價值，構建適用情形標準化體系，為人民法院審理人格否認案件提供統一法律適用標準。

The applicable conditions of the doctrine of piercing the corporate veil are legal standards by which courts make final decisions on veil-piercing cases. However, the applicable conditions stipulated in existing legislations, Judicial Interpretations, and Minutes of the National Courts' Civil and Commercial Trial Work Conference are abstract and incomplete, as well as lacking of systematicness, normativity, and logic, and thus causing difficulties in judicial application. The standardization of applicable conditions is the key to solving the above- mentioned problems and following the principle of 'treat like cases alike'. This article sorts out and analyzes major applicable conditions, attempts to clarify their logical relationship, and refines the sub-conditions of their application. This article also suggests to establish a system of standardized applicable conditions based on the core value of veil-piercing doctrine through enacting, amending or interpreting laws, and thus providing a unified legal application standard for judicial trials.