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由于股东滥用公司人格独立地位损害公司债权人利益的现象不时发生,各国立法纷纷引入了公司人格否认制度,对公司人格独立和股东有限责任制度的利益失衡状态进行了矫正。我国《公司法》以成文法的形式引进了该制度,从实践中约束股东的不当行为,实现公司的社会责任。
Due to the abuses of the independent status of corporate personality by the shareholders and the damage to the interests of corporate creditors from time to time, the legislations of different countries have introduced the denial system of corporate personality and corrected the unbalanced interests of the company’s personality independence and shareholder limited liability system. The “Company Law” of our country introduced this system in the form of written law, restricting the improper behavior of the shareholders from practice and realizing the social responsibility of the company.