我国2005年10月27日重新修订并于2006年1月1日实施的《公司法》第二十条规定了理论界讨论已久的法人人格否认制度,从而使这个制度有了立法上的依据。本文拟根据该条规定,对此制度从其基本内容、构成要件、适用范围等方面作一简要分析。 Article 20 of the “Company Law”, which was revised on October 27, 2005 in China and implemented on January 1, 2006, stipulates that the system of deny of legal personality has been discussed for a long time by the theoretical community, so that this system has a legislative basis . This article intends to make a brief analysis of the system from the aspects of its basic content, constitutional elements and scope of application according to the provisions of the article.