农民专业合作社法人人格否认的类推适用

与公司制度相比，农民专业合作社法人不科学的成员有限责任制度、残缺的法人财产权以及尚不健全的组织结构设置给部分社员滥用合作社独立地位以可趁之机。法人人格否认的适用可以在一定程度上矫正上述合作社制度中的不足，然而相应规则却在《农民专业合作社法》中处于缺失状态，合作社法人人格否认的适用还面临种种困境。为禁止社员滥用合作社法人独立地位之行为，需要以《民法典》之禁止权利滥用规则为一般性规范基础，以《公司法》之法人人格否认规则为特别规范依据，并通过最高院指导性案例制度，为合作社类推适用法人人格否认提供具体操作范式。

Analogical Application of Denying Legal Personality of Specialized Farmers Cooperatives

Compared with the corporate system, that of a specialized farmers cooperative gives some members an opportunity to abuse the independent status of cooperatives because of its unscientific member limited liability system, incomplete property rights of legal person and imperfect organizational structure. The application of denying legal personality can correct the deficiencies in the above cooperative system to a certain extent. However, the corresponding rules are missing in the law of specialized farmers cooperatives, and the application of the denying legal personality of cooperatives still faces various difficulties. In order to regulate the behavior of members abusing the independent status of cooperative as a legal person, it is necessary to take rules of prohibiting abuse of rights in the Civil Code as the general normative basis, take the rules of denying legal personality of the Company Law as the special normative basis, and provide a specific operational paradigm for cooperatives to apply legal personality denial by analogy through the guiding case system of the Supreme Court.