关联公司人格否认制度的现状与思考

Current Situation and Thinking of the Personality Denial System of Affiliated Companies

摘要: 关联公司是市场经济与公司制度不断发展的产物，其在促进经济发展，为民商事主体带来便利的同时，也容易引发人格混同的现象。关联公司的负责人利用关联关系逃避债务从而对债权人利益造成损害，基于这一问题，法人人格否认制度的适用是维护当事人利益的必然要求。尽管最高法第15号指导案例的发布在司法实践中解决了部分问题，但其中涉及有关适应标准、举证责任、实际控制人责任承担等问题并未完全通过法律规制的形式加以明确。因此，在指导案例的基础上，需要进一步结合实务中不同案件的判决思路和结果对关联公司人格否认制度进行完善。

Abstract: Affiliated companies are a product of the continuous development of market economy and corporate system. While promoting economic development and bringing convenience to civil and commercial entities, they are also prone to causing personality confusion. The responsible persons of affiliated companies use their affiliated relationships to evade debts and cause harm to the interests of creditors. Based on this issue, the application of the legal personality denial system is an inevitable requirement for safeguarding the interests of the parties involved. Although the release of Supreme Law No. 15 has addressed some issues in judicial practice, issues related to adaptation standards, burden of proof, and actual controller responsibility have not been fully clarified through legal regulations. Therefore, on the basis of guiding cases, it is necessary to further improve the personality denial system of affiliated companies by combining the judgment ideas and results of different cases in practice.