目前在我国的经济生活中,恶意利用公司有限责任逃避债务侵害债权人的现象有扩大的趋势。要对此类行为加以法律上的规制而又不损害整个公司法的完整体系,我国应该吸收和借鉴国外盛行的“法人人格否认制度”。在分析该理论在我国适用可能面临的困难的基础上,提出在我国适用该制度的一些建议。 At present in our country’s economic life, there is an expanding trend of malicious use of the limited liability of companies to evade debt against creditors. To legalize such acts without damaging the complete system of corporate law, our country should absorb and learn from the popular system of “denial of legal person personality.” On the basis of analyzing the difficulties that the theory may face in our country, some suggestions on the application of the system in our country are put forward.