浅析我国公司法人格否认制度
On the System of Denial of Corporate Personality in China

我国公司法经历了最初的法律规范文件到现在已进行多次修改的《公司法》，极大的推动了我国公司法人格否认制度的发展。但由于经济领域日新月异，仅两个原则性条文已经无法满足实践需要，使得该制度陷入司法困境和学术争议，具体表现为立法形式不完善、主体范围不清晰、一人公司规定不健全和举证责任分配不明确这四个方面。为了更好的改善我国市场经济环境和维护经济稳定，本文通过梳理公司法理论的起源发展及研究我国目前公司法人格否认制度现状，提出有效性的建议，力求完善公司法人格否认制度。
China’s company law has experienced the initial legal normative documents and has been revised for many times, which has greatly promoted the development of the denial of corporate personality system in China. However, due to the rapid changes in the economic field, only two principled provisions can not meet the needs of practice, which makes the system fall into judicial difficulties and academic disputes, which are embodied in four aspects: imperfect legislative form, unclear subject scope, imperfect provisions of one-man company and unclear distribution of burden of proof. In order to better improve China’s market economic environment and maintain economic stability, this paper combs the origin and development of the theory of company law, studies the current situation of the denial of corporate personality system in China, puts forward effective suggestions, and tries to improve the denial of corporate personality system.