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公司法人格否认制度是美国司法实践首创,之后该制度于英国、德国、日本和中国等国家的司法实践中得到普遍的认可和应用。公司法人格否认制度不但在法学理论界而且在法学实务界都发挥着其独特的制度价值。我国以成文法形式确认了公司法人格否认制度,但是规定的却太过于原则,本文将结合资本制度的相关修改内容,从公司法人格否认制度的构成要件角度对公司法人格否认制度的完善提出相关立法意见。
The system of corporate personality denial is the first of its kind in the judicial practice in the United States, after which the system has been universally accepted and applied in the judicial practice of Britain, Germany, Japan and China. The denial of corporate personality not only plays its unique institutional value in both jurisprudence and law practice. In our country, the disregard of corporate personality is confirmed in the form of statutory law, but it is too presumptive. This article will put forward relevant legislative opinions on the perfection of corporate personality disregard system from the perspective of the constituent elements of corporate law denial of personality.