摘要:我国《公司法》确立了公司人格否认制度。但是，由于《公司法》并没有对该制度的具体适用条件作出明确规定，并且最高人民法院也无出台相关司法解释，导致司法实践中各地法院认定公司人格否认制度的标准难以统一。完善公司人格否认制度，使其更具有可操作性，这对保障公司债权人的利益及维护社会经济秩序等方面具有重要的法律价值。本文通过分析我国公司人格否认制度的立法与司法实践方面不足之处，借鉴国外公司人格否认制度的理论与立法，从而提出若干完善公司人格否认制度的建议。

关键词：公司；人格否认；举证责任倒置；赔偿

Abstract:China's "Company Law" established a system of corporate veil. However, as the "Company Law" does not apply to the specific conditions of the system to make it clear that Supreme Court has not issued and the related judicial interpretations, leading to the judicial practice of personality around the court finds that the company's standard is difficult to deny the unity of the system. Complete disregard of corporate personality system to make it more operational, which is to protect the interests of creditors of the company and the maintenance of social and economic order and so on with important legal value. Through analysis of the system of disregard of corporate personality status and lack of learn from foreign companies Piercing the Corporate Theory and the legislature, which made a number of complete disregard of corporate personality system concept.

Key words: The company；Company's independent personality； The institution of the burden of proof；Legislation

　　　针对我国公司人格否认制度的不足，借鉴以上所述外国成功经验，笔者认为可以从明确公司人格否认制度具体使用条件、扩大公司人格否认制度举证、责任倒置的适用范围以及完善对社会利益和国家利益损害的赔偿责任等多方面完善我国公司人格否认制度。