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修改后的《公司法》引入了“公司法人人格否认制度”,公司法人人格否认的具体适用各国的说法有很大差异。笔者认为,滥用公司法人人格会对公司、股东、社会公共利益、债权人利益造成损害,但是,公司人格否认制度不宜广泛适用,应仅适用于维护债权人利益的维护,不能动摇法人独立责任的基础,法人人格否认制度应符合规定的程序条件。
The amended “Company Law” introduces “the system of denying corporate personality as a corporation,” and the denunciation of corporate personality varies widely among countries. However, the system of denial of corporate personality should not be widely applied. It should only be applied to the maintenance of the interests of creditors, the foundation of independent legal liability of corporations can not be shaken, Corporate personality denial system should meet the prescribed procedural conditions.