摘要:公司法人人格否认制度是公司人格独立被滥用而出现种种异化现象时采取的一种补救机制。有利于维护公司法设立的宗旨，保证交易安全，使公司的债权人免受股东不当行为的损害，实现法律公平正义的价值追求。通过公司法人人格否认制度可以规范公司股东的经营行为，更好地发展我国经济。就我国目前的公司法发展进程来看，完善公司法人人格否认制度是对公司债权人权利保障的一个重要途径，使之更好地服务于我国公司法的理论与实践，从而促进我国法制社会的建立。为了推动我国公司法的理论研究和实践探索不断发展，引进适合我国实际国情的各种公司法理念与经验发挥了重要作用，本文首先从价值的角度分析公司法人人格否认制度的意义，接着论述我国与外国在公司法人人格否认制度方面的发展，最后提出进一步完善公司法人人格否认制度的建议。

关键词：法人人格否认；公司法；制度完善

Abstract:Disregard of corporate personality system is the company's personal independence while there are all sorts of abuse to take the phenomenon of alienation as a remedial mechanism. Is conducive to maintaining the Company Law are set up to ensure the security of transactions, shareholders of the company's creditors from improper acts to realize the value of the pursuit of fairness and justice law. Through the disregard of corporate personality system can regulate the business behavior of shareholders of the Company to better develop our economy. On China's current view of company law in the development process, improving the corporate veil will be a protection of the rights of creditors of the company as an important way, in order to make the Disregard of corporate personality system better serve the theory and practice of China's Company Law, so as to promote the establishment of China's legal system and society. In this paper, in order to promote China's Corporation Law of theoretical research and practical exploration of the continuous development of China's actual conditions to introduce a variety of ideas and experiences of company law has played an important role in ,I analyzed the significance of the system from the point of view of the value of corporate personality deny, and then discussed the development between China and other countries in disregard of corporate personality system, in conclusion, I would put forward some recommendations to further improve the disregard of corporate personality system.

Key words: disregard of corporate personality；companies；system improvement