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在我国的司法实践中,公司实际控制人规则运用乏力,其主要原因在于原告举证困难和司法适用的不确定性。公司实际控制权的本源理论与美国司法确立的控制理论可以为完善公司实际控制关系的认定提供重要参考。其中有关证明责任的内容可以通过解构控制权力的层次结构,增强实际控制人规则适用的确定性;对于举证责任的分配,则可以通过比较美国不同控制理论内含的举证规则,综合考虑当事人的举证负担,在立法上进行相应的制度选择。
In our country’s judicial practice, the company’s actual controller rules are weak, the main reason is that the plaintiff is difficult to prove the evidence and the judicial application of uncertainty. The original theory of the actual control of the company and the control theory established by the American judicial system can provide important reference for perfecting the cognizance of the actual control relationship of the company. The content of the burden of proof can enhance the certainty of the application of the actual controller by deconstructing the hierarchy of the controlling power. For the distribution of the burden of proof, we can compare the burden of proof of the parties by comparing the rules of evidence contained in the different theories of control in the United States Burden, in the legislative system to make the appropriate choice.