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近几年,我国为了防止公司人格独立和股东有限责任制度的滥用,在新颁布的《公司法》规定了有关公司人格否认制度的内容。但立法的滞后以及法律条文过于简单、原则,使得债权人利益不能得到很好的保障,法官在司法实践中也不能予以较好适用。由此不仅对法律尊严造成了损害,而且使司法实践的运用也可能产生混乱的状态。因而,我们应当吸取以往在实践中所遇到的问题作为经验,广泛借鉴国内外有关先进的做法,不断的完善我国关于该项制度的法律。
In recent years, in order to prevent the abuse of the company’s personality and shareholders’ limited liability system, the newly promulgated Company Law stipulates the system of denying the personality of a company. However, due to the lag of legislation and the simplification of legal provisions, the interests of creditors can not be well protected and the judges can not be properly applied in judicial practice. As a result, it not only damages the dignity of law, but also makes the use of judicial practice possibly confused. Therefore, we should draw lessons from past problems encountered in practice as experience, extensively draw lessons from advanced practices at home and abroad, and constantly improve our country’s laws on this system.