既然关联公司之间无视自身的独立性、趋向于事实上的一体化,那么,法院就有理由不再尊重它们在法律上的独立性。公司注册为“企业法人”的法律意义是,它从此获得了有别于其他民事主体的独立主体资格。这意味着,公司的财产和债务与其他人(包括本公司股东)的财产和债务判然有别。法人的民事主体资格不是自然产生的,而是法律赋予的。如果企业的表现不再符合赋予法人资格的条件,其资格便有可能暂时或永久丧失法律的认可。这是法 Since affiliates ignore their own independence and tend to de facto integration, courts have every reason not to respect their legal independence. The legal significance of a company’s registration as a “corporation” is that it has obtained the qualification of independent subject from other civil subjects. This means that the company’s property and debt stand apart from the property and debt of others, including the shareholders of the company. The legal status of the civil subject is not generated naturally but by the law. If the performance of an enterprise ceases to meet the qualifications granted to a legal personality, its qualifications may be temporarily or permanently lost legal recognition. This is the law