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公司具有独立人格和股东承担有限责任是现代公司法律制度的重要内容。2005年新修改后的《公司法》首次明确规定了公司法人人格否认制度的相关内容,明确了:董事、监事、高级管理人员执行公司职务时违反法律、行政法规或者公司章程的规定,给公司造成损害的,应当承担赔偿责任。这对今后规范我国市场经济秩序、有效保护债权人的合法权益、防止公司股东滥用权利逃避债务是有着十分积极的意义的。
The independent personality of the company and the limited liability assumed by the shareholders are the important contents of the modern company’s legal system. The newly revised “Company Law” in 2005 clearly provided for the first time the relevant contents of the system of denying the personality of corporate legal persons. It clarified that when directors, supervisors and senior management violated the provisions of laws, administrative regulations or the articles of association in the performance of their duties, If the damage is caused, it shall bear the liability for compensation. It is of great positive significance to regulate the market economy order in our country in the future, effectively protect the legitimate rights and interests of creditors, and prevent shareholders from abusing their rights to evade their debts.