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英美法系中将公司法人人格否认制度称为揭开公司面纱、刺破公司面纱。公司法人人格否认制度的确立对我国公司制度而言可以创新而论。但由于我国公司制度起步较晚,公司法人人格否认制度的发展也相应较为缓慢.当下,欲更好地完善公司制度,适应市场经济的发展要求,可从行为要件规定模糊、主体范围不明确、举证责任的分配不合理几方面入手,通过完善《公司法》立法、制定和完善相关的司法解释以及对司法实践中的执行制度加以完善等措施对公司法人人格否认制度加以健全和完善。
Anglo-American law denies the corporate personality denial system as the company unveiled the veil, piercing the company veil. The establishment of corporate personality denial system can be innovative in terms of our corporate system. However, due to the late start of the corporate system in our country, the development of corporate personality denial system is correspondingly slower.At present, in order to better perfect the company system and meet the requirements of the development of the market economy, the system can be characterized by ambiguous rules, ambiguous scope, The dismissal of the burden of proof is not reasonable. The system of disregard of corporate personality is perfected and perfected by perfecting the legislation of Company Law, establishing and perfecting relevant judicial interpretation and perfecting the executive system in judicial practice.