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公司人格否认制度起源于美国,我国在2005年《公司法》修订后引入了这一制度,但对于逆向法人人格否认制度并未做以规定。本文在对法人人格逆向否认制度进行探讨的同时对于我国立法的完善提出合理建议。
The disregard of corporate personality originated from the United States. Our country introduced this system after the revision of the Company Law in 2005, but the system of denying the conformation of corporate personality has not been stipulated. This article probes into the system of negative denial of personality of legal persons, and at the same time puts forward reasonable suggestions for the perfection of our country’s legislation.