我国新《公司法》第20条引进公司人格否认制度,是以公司法人资格的存在为前提,责令滥用法人资格或股东有限责任待遇的控制股东,承担对债权人的损害责任。我国以成文法的形式在本土移植揭开公司面纱的制度,应该严格该制度的适用条件与程序,从而达到捍卫法人资格、维护股东与债权人利益的社会功用。 The introduction of the system of corporate personality denial in Article 20 of the new “Company Law” in our country is based on the prerequisite of the existence of corporate legal personality. The controlling shareholder who orders the abuse of legal personality or the limited liability of shareholders shall bear the liability for damages to creditors. In our country, the system of uncovered corporate veils in local transplantation in the form of statutory law should be strictly applied to the conditions and procedures of the system so as to achieve the social function of safeguarding the legal personality and safeguarding the interests of shareholders and creditors.