公司人格否认制度是随着市场经济发展而产生的一种补充性的法律制度,它旨在通过法律的形式使已经失衡的公司股东和债权人之间的利益天平重新恢复平衡。公司人格否认制度对于市场经济秩序的维护起到了不可替代的作用,然而,该制度在司法实践中尚存在着一定的缺陷和不足,有待在实体法和程序法方面进一步地发展和完善。 The disregard of corporate personality system is a complementary legal system that arises with the development of market economy. It aims at restoring the balance of interests between shareholders and creditors who are already unbalanced through the law. However, the system still has some defects and shortcomings in the judicial practice, which needs to be further developed and perfected in substantive law and procedural law.