一、公司法人格否认制度的分析。公司法人格否认理论,肇始于19世纪末期的美国,是美国法院在审理公司纠纷案件时创立的一项判例法原则。它是指向对于滥用公司法人格从事各种不正当行为以致债权人或社会利益受到损害的,法院将不再考虑公司的独立人格,而责令不正当行为人直接承担责任的一种制度。 First, the company’s legal personality denial system analysis. The theory of corporate personality denying the theory originated in the United States at the end of the 19th century is a case law established by the U.S. courts in the course of trial of corporate disputes. It refers to a system in which the court orders that the wrongdoer or social interests be harmed if he misappropriated the corporate personality and thus harms the interests of the creditors or the society and ordered the injustice to directly assume the responsibility.