我国公司人格否认制度的法律构建

随着商品经济的发展，公司法人格制度由于自身存在的法律漏洞，无法对公司股东形成一种完全有效的约束机制，从而导致公司法人制度利益体系产生了偏差，产生一系列的公司问题，并对公司的人格独立——有限责任原则的存在价值提出了挑战。公司人格否认制对传统的公司有限责任理论作了补充，成为重新平衡股东和债权人利益的一种重要机制。这项制度的建立有赖于公平和诚信的价值支撑，需要在前提和要件上加以完善，以适应我国公司法制建设的发展。

On establishing the structure of disregarding of corporate personality in China

With the development of merchandise economy, corporations personality causes a series of company problems, for the difficulty to establish an effective restriction mechanism and produce the deviation of rights, hence the challenge to the value of the independent personality limited liability principle of the company. Disregarding of corporate personality offers complement to the traditional company limited liability theories. Consequently, it offers important benefit equilibrium between shareholders and creditors. The cornerstone for the establishment lies in equity and good faith, in mending its precondition and parts, if the system is expected to be adapted to development of our countrys company law legislation.