实质合并规则与公司法人人格否认制度比较研究

破产法中的实质合并规则与公司法领域公司法人人格否认制度都适用于公司形式被忽略或滥用、公司之间事务混同从而形成另一个自我等情形,都否认了公司独立性,二者之间容易混淆。但是,实质合并规则主要考虑如何平衡处于不同地位的债权人之间利益,是对被合并主体独立性的全盘否认,本质为破产法的清偿程序,其目的在于如何实现公平分配;而法人人格否认制度则基于特定事件要求股东对特定债务承担责任,否定的是股东有限责任,其目的在于对有限责任滥用提供救济。在学理及实务中均应对二者进行严格区分以准确适用。

Comparative Research on Substantive Consolidation and Disregard of Corporate Personality

The substantive consolidation rule in bankruptcy law and the law system of disregard of corporate personality in corporation law are both applicable when corporate forms have been neglected or abused,corporate affairs are intermixed to form the altered egos of each other.Both have denied the separation of corporations.The two rules are easy to be confused.However,substantive consolidation mainly considers how to balance the interests among creditors in different positions,which is a complete denial to the separation of corporations.Basically,it is a liquidation procedure in bankruptcy law,aiming at how to achieve an equitable distribution.The disregard of corporate personality requires a shareholder to take on the responsibility for specific debts based on specific events,and it denies the limited liability of shareholders,with a purpose of providing relief when limited liability has been abused.The two legal systems should be strictly distinguished in both theory and practice for proper application.