10年前的2005年我国在新颁布的《公司法》中大胆的吸收了西方公司法中的一项重要制度，即公司法人格否认制度。该制度的产生是为了规避在股东有限责任的背景下股东滥用有限责任从而损害债权人的利益的问题。我国企业在进行了公司制的改革后，也同样存在着股东可能滥用有限责任的问题，因此在公司法中规定法人格否认是必须的。但是，从10来的司法实践来看，公司法人格否认制度还没有能够完全发挥其限制股东滥用有限责任，保护无辜债权人的立法目的。本文针对在司法实践中存在的问题，在理论上提出一些建议，以求进一步完善公司法人格否认制度。%10 years ago,in 2005,China promulgated the new company lawin bold absorbed the Western corporation law as an important system of corporate personality denial system,i.e.. The generation of this system is in order to avoid the limited liability of shareholdersunder the background of the shareholders abuse the limited liability to the detriment of the interests of the creditors of the problem. China's enterprises in the reform of company system, also the existence of abuse of limited liability of shareholders may, therefore, in the company law personality deny is a must. However, from the judicial practice of 10 years,the system of disregard of corporate personality has not been able to fully play its limitedshareholders abuse the limited liability, legislation to protect the innocent creditors. In this paper, aiming at the problems in judicial practice, puts forward some suggestions in theory,in order to further improve the system of disregard of corporate personality.
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