公司人格否认制度是解决公司股东滥用公司法人独立地位的一种法律规制,它在保护公司债权人利益、保证公司经营的灵活性、高效性及推进市场繁荣等方面有着重要作用.我国公司人格否认制度在审判实务中存在诉讼当事人身份的不明确、股东责任承担方式立法旨意模糊、对国家利益及社会公益的正当保护缺失、举证责任分配的不合理等问题.因此,为进一步完善该制度,应当明确认定原被告双方的范围、明确股东责任承担方式为无限连带责任、尝试引入公益诉讼制度、合理分配举证责任,以切实有效解决我国公司人格否认制度审判实践中存在的问题.%The company negation system is a regulation against the company's shareholders' abuse of the judicial person's independent status.This system plays an important role in protecting the benefit of the company's creditors, ensuring the flexibility and efficiency of business operation, and promoting the market boom.However, in judicial practices, there are some problems with the system, such as the identity uncertainty of litigants, the unclear legislative intent of shareholders' responsibility bearing, lack of justifiable protection of the state benefit and social benefit, and unreasonable distribution of onus probandi.Thus, to further improve this system, it is necessary to definitely ascertain the range of the prosecutor and defendant, definite the ways of shareholders' responsibility bearing as unlimited joint liability, introduce in the system of public interest litigation, and ensure the reasonable distribution of onus probandi, so as to practically solve the problems with the practice of China's company negation system.
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