有限责任公司以它独具的有限责任形式受到各国青睐,在经济生活中发挥着巨大的作用。但在现实社会中,由于股东滥用公司人格独立地位损害公司债权人利益的现象不时发生,各国立法和实践纷纷引入了公司人格否认理论,对公司人格独立和股东有限责任制度的利益失衡状态进行了矫正。我国《公司法》修订后首次以成文法的形式引进了该制度,但只是原则性的规定。因此,仍须进一步从各个方面进行完善。 Limited liability company by its unique form of limited liability favored by all countries, in economic life has played a huge role. However, in the real world, due to the abuse of the independent status of corporate personality by shareholders, the interests of corporate creditors occur from time to time. The legislation and practice of various countries have introduced the theory of corporate personality denial and corrected the imbalance of interests between corporate personality independence and shareholders’ limited liability system . For the first time after the revision of the “Company Law” of our country, the system was introduced by statutory law, but it is only a principle provision. Therefore, we must further improve in all aspects.