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近年来,公司法人人格独立制度被滥用屡见不鲜,主要表现为虚假出资、抽逃出资、公司与股东人格混同、母公司对子公司过度操控等情形,严重破坏公司法人制度。可见,公司法人制度并非没有缺陷。2005年我国新《公司法》第二十条、第六十四条的规定标志着公司法人人格否认制度在我国首次确立。至此,很大程度上解决了公司法人人格独立制度被滥用的危险。
In recent years, the independent system of corporation personality has been abused for many times. It is mainly manifested in the cases of fake capital contribution, capital flight, misunderstanding of personality between the company and shareholders, over-manipulation of subsidiaries by the parent company, and serious damage to the corporate legal person system. Can be seen, the corporate legal system is not flawless. The provisions of Article 20 and Article 64 of the new “Company Law” of China in 2005 marked the first establishment of the denial of corporate personality in China. So far, to a large extent, the danger of being abused by the independent system of corporate personality has been solved.