公司法人人格否认制度的创立价值,是在肯定公司法人存在的前提下,针对特定事项揭开公司面纱,直索滥用公司法人人格的支配股东的法律责任,保护债权人的利益,矫正公司债权人与公司股东利益的失衡,以实现公平、正义目标的一种法律制度,有着自身的适用范围和构成要件。 The establishment of corporate personality denial system is based on the premise of affirming the existence of corporate legal persons, uncovering corporate veils for specific issues, and directly abuse the legal personality of the dominant corporate shareholders’ legal liabilities, protecting the interests of creditors, and correcting corporate creditors and companies The imbalance of interests of shareholders, in order to achieve a fair and just goal of a legal system, has its own scope and composition of the application requirements.