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新《公司法》以立法的形式明确规定了公司法人人格否认制度,对于保护债权人利益具有重要意义,但直至目前为止,我国法人人格否认制度仍然具有诸多不足之处。本文在对公司法人人格否认制度进行概要阐述的基础上,对英美法系和大陆法系的法人人格否认制度进行比较分析,从而提出我国在这一制度上的不足,借鉴国外先进理论对此提出了若干建议,以期对我国公司法人人格否认制度的完善有所裨益。
The new “Company Law” explicitly stipulates the denial of corporate personality in the form of legislation, which is of great significance for the protection of the interests of creditors. However, up to now, the system of deny of corporate personality in our country still has many deficiencies. Based on the summary of the system of denying corporate personality, this article compares and analyzes the deny of corporate personality between Anglo-American legal system and civil law system, and then puts forward our country’s inadequacies in this system and draws lessons from foreign advanced theory A number of suggestions, with a view to our country corporate personality deny the improvement of the system of some benefit.