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新《公司法》首次对公司法人人格否认制度加以规定,并承认了一人公司的合法地位。针对一人公司的弊端,公司法设立了多种风险防范措施,其中最为突出的就是使法人人格否认制度在一人公司中得以适用。对一人公司法人人格和公司人格否认制度进行分析,探讨一人公司适用新《公司法》第64条的人格否认制度应该注意的问题,争取在保护股东权益、债权人权益、社会公共利益之间做到平衡。
For the first time, the new Company Law provides for the denial of corporate personality and recognizes the legal status of one company. Aiming at the disadvantages of a one-man company, the company law has established a variety of risk prevention measures. The most prominent one is to make the system of deny corporate personality applicable to one-person companies. This article analyzes the legal personality of a corporation and the denial of corporate personality and discusses the issues that the one-man company should pay attention to when applying the system of disregard of personality of Article 64 of the new Company Law, and strives to protect shareholders, the rights of creditors and the public interests balance.