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公司人格否认制度是在一定条件下免除公司股东有限责任,避免股东滥用公司独立地位的制度。我国在公司法中有相关规定,但是在诉讼法中并未有相关举证责任分配的规定。从公司人格否认诉讼实务中,债权人往往很难取得相关股东滥用权利的证据,因为这些并不属于公司法定应当公开的信息。采取传统的证明责任分配归责,债权人能够证明责任的概率就太低,这个条款也就成了休眠条款。本文将从人格否认制度的价值出发,分析比较我国的证明责任分配制度,引入证明妨害排除规则和专家辅助人制度以完善现行人格否认制度在举证责任上的不足。
The system of disregarding corporate personality is a system that exempts company shareholders’ limited liability under certain conditions and avoids abuse of the company’s independent status by shareholders. China has relevant provisions in the company law, but there is no stipulation in the procedural law regarding the allocation of the burden of proof. From the corporate personality denial litigation practice, it is often difficult for creditors to obtain evidence of the abuse of the right of shareholders as these do not belong to the information that the company legally should make publicly available. Adopting the traditional burden of proof of liability assignment, the probability of creditors being able to prove liability is too low, and the clause becomes a dormant clause. This article will proceed from the value of personality denial system, analyze and compare the burden of proof system in our country, introduce the rules of nuisance exclusion and the system of expert assistants to improve the current responsibility system of negation of personality negligence.