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公司法人人格制度的内涵是指公司具有独立的财产,独立的人格,能够独立承担责任的能力,公司股东对公司债务承担有限责任,这一制度减少了股东的投资风险,提高了人们投资的积极性,对促进社会经济的繁荣起了巨大的推动作用。但是,人们在追求经济利益的过程中忽视了公平、正义、责任等伦理价值,出现滥用法人人格的现象,损害了债权人和其他股东的权益,扰乱了社会经济秩序。为了完善有限责任的相关制度,法律规定了公司法人人格否认制度,然而任何事物都具有两面性,这一制度也具有亟待完善的方面。
The connotation of corporation personality system means that the company has the independent property, independent personality and the ability to bear the responsibility independently. The shareholders of the company have limited liability to the company debt. This system reduces the shareholder’s investment risk and improves the enthusiasm of people’s investment , Has played a huge role in promoting socio-economic prosperity. However, in the process of pursuing economic interests, people ignore the ethical values such as fairness, justice and responsibility, abuse their legal personality, damage the rights and interests of creditors and other shareholders, and disturb the social and economic order. In order to perfect the relevant system of limited liability, the law provides for the denial of corporation personality, however, everything has two sides, and this system also has the aspects to be improved urgently.