法人格否认制度的目的是针对特定的事例对实际上已经被滥用的法人资格予以否认,揭开公司面纱,使股东承担连带责任。这种消灭了滥用法人人格的行为后又恢复了法人机能的制度从其产生到运用都存在片面性、举证和实际操作上的困难。完善其适用的主体规范、赋予公司债权人更多权利等方面可使这一制度得到更好的适用。 The purpose of the system of legal personality denial is to deny, for specific cases, the legal personality that has been abused, to reveal the corporate veil and to make the shareholders jointly and severally liable. This system of eliminating the abuse of the personality of a legal person and then restoring the function of a juristic person has its own unilateral, evidence-based and practical difficulties arising from its creation to its application. Improve its applicable main body norms, and give more rights to creditors of the company to make this system better applicable.