公司法人人格否认,又称“刺破公司的面纱”。我国现行《公司法》虽然确立了该项制度,但因规定比较原则,缺乏可操作性,随意性也较大,因此在适用过程中问题比较突出。本文重点探析该制度的责任主体,并分析其内涵和分类,归纳责任主体的构成要件,以期对我国司法实践中适用公司法人人格否认制度有所帮助。 Corporate personality deny, also known as “piercing the veil ”. Although the existing “Company Law” in our country has established this system, the problems are more prominent in the application process because of the principle of comparison, lack of maneuverability and arbitrariness. This article focuses on the main body of responsibility of the system, and analyzes its connotation and classification, and summarizes the components of the main body of responsibility, with a view to our country’s judicial practice of the company’s corporate personality denial system.