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公司法人人格否认制度是对公司有限责任制的补充,是在法院判例的基础上形成的,发源于英美法系国家的判例中,后为大陆法系国家所吸收。公司法人人格制度的适用条件,适用情形和在我国具体案件实施中存在诸多的问题。
The denial of corporation personality is the supplement to the limited liability system of the company. It is formed on the basis of the court case, originating from the jurisprudence of common law countries and later absorbed by civil law countries. The applicable conditions and applicable situations of the corporate personality system and the many problems in the implementation of the specific cases in our country.