摘要:我国在2005年《公司法》修订之际正式将公司法人人格否认制度纳入我国的制定法体系。公司法人人格否认制度对于我国尚未完善的公司法体系而言无疑是一把双刃剑，该制度为现实生活中大量的公司纠纷的解决提供了明确的法律依据，但同时在适用过程中很多股东却利用我国还不十分完善的法律体系，进行法律规避，损害公众利益的行为，单纯依靠我国现有的法律制度很难解决这种情况的发生。法人人格既为股东的滥用公司法人人格提供了机会，又成为规避侵权责任的工具，甚至成为敲诈者的手段，在股东直接支配公司资产，并滥用公司的控制权，侵害债权人和社会公众利益时，被侵害者竟苦于没有切实的救济办法，这对公司债权人有失公正。
本文通过讲述公司法法人人格否认的意义，国内外关于此制度的规定，比较两者的不同规定 ，进一步指出公司法人人格否认制度在我国适用的的重要性和必要性，并且针对该制度在实践期间涌现的不足之处，借鉴外国的经验，结合中国国情，对公司法人人格否认制度提出若干意见。
关键词：公司法人人格否认；立法缺陷；制度完善
Abstract:China in the 2005 Companies Act revised the occasion of the official disregard of corporate personality system into the system of our country to develop. Disregard of Corporate Personality System is undoubtedly a double-edged sword for China has not yet improved the company law system, the system provides a clear legal basis for the solution of the large number of disputes in real life, but many shareholders in the applicable process but China is not very sound legal system, legal to circumvent damage the public interest., relying solely on the existing legal system in China is difficult to solve this from happening.Legal personality not only provides the opportunity for shareholder abuse of corporate personality has become a tool to avoid tort liability, and even become a blackmailer means of, the shareholders direct control of the assets of the company, and abuse of control of the company, against the interests of creditors and the publicagainst those who actually suffer no real remedy this unfair to the creditors of the company.
About the meaning of the Companies Act denied legal personality, the provisions of this system at home and abroad, to compare the different provisions, further pointed out that the disregard of corporate personality system in our country applicable to the importance and necessity, and for the system in practice during the emergence of the inadequacies of overseas experience, combined with China's national conditions, the system of disregard of corporate personality.
Key words: disregard of corporate personaility； legislative defect； System improvement
有利于对公司法人制度的完善与发展
首先，公司法人人格否认制度是公司法人制度的必要、有益的补充。法人人格否认制度作为在特定条件下对社会公共利益特别是公司债权人利益的合理与必要的保护手段，有效地维护了法人制度的健康发展，防止法人制度的价值目标不致发生偏向和被异化。从这个意义上讲，法人人格否认制度不仅不是法人制度的否认，反而是法人制度的补充与升华。正是法人人格否认制度，证明并捍卫了法人制度的公平、合理与正义。
其次，法人人格之确认与法人人格之否认共同构成了法人制度的辩证统一、不可分离的两个方向。法人人格否认制度的确立，弥补了法人人格确认制度的缺陷，可以有效地防范不法分子滥用法人的人格和有限责任的特性逃避法定或约定的义务，保护了社会共公利益和公司债权人的利益，使法律从形式上的公平合理走向了实质上的公平合理，极大地丰富了公司法人理论，使法人制度更加丰富、完善。
