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公司独立人格和股东有限责任是构建公司的两大基石,公司法人人格否认是对这两个基石的完善和补充。针对公司股东滥用权利损害公司债权人的社会现实,我国新《公司法》开天辟地的率先将揭开公司面纱这一判例规则上升为完整的成文法律制度,体现了立法者的创新精神和勇气,但是新《公司法》的规定较为原则,相关配套司法解释又尚未作出,不利于司法实际的具体操作,存有一定的局限性,需要进一步的完善。
Company’s independent personality and shareholder’s limited liability are the two cornerstones of constructing the company. The corporate personality denial is the perfection and supplement of these two cornerstones. In view of the social reality that corporate shareholders abused their rights and damaged corporate creditors, the new “Company Law” of our country pioneered the opening up of the corporate veil to a complete written legal system, embodying the innovative spirit and courage of legislators, however, the new The provisions of the “Company Law” are more principles, and the relevant judicial interpretation has not yet been made, which is not conducive to the actual operation of the judiciary. It has certain limitations and needs further improvement.