新《公司法》正式确认了公司法人格否认制度,而构建有中国特色的公司法人格否认制度一直都为学界高度关注。但现行法及相关的论著似乎更注重该制度的适用条件,忽略了事后法律责任承担方式——公司与股东内部责任分配的制度构建。法律责任承担方式不可或缺的重要性应得到同样的注意。较合理的安排是让公司也承担一定的清偿责任,即实行滥用公司人格的股东与公司按比例分担清偿责任的原则。 The new “Company Law” formally confirmed the denial of corporation personality, and the denial of corporate personality with Chinese characteristics has always been of great concern to the academic community. However, the current law and related treatises seem to pay more attention to the applicable conditions of the system, neglecting the way of undertaking legal liabilities afterwards - the institutional construction of the internal responsibility allocation between the company and the shareholders. The same importance should be given to the indispensable importance of the legal burden of accountability. The more reasonable arrangement is to allow the company to assume certain liability for liquidation, that is, the principle of proportionate sharing of liquidation liabilities among shareholders and companies that abuse company personality.