公司人格独立和股东有限责任是现代公司制度的两大基石,在公司人格独立制度的具体运作中出现了公司股东滥用公司独立人格和股东有限责任的现象,使本应平衡的股东和债权人之间的利益关系发生倾斜,使公司人格独立制度所确立的公平、正义的价值目标受到挑战。于是在19世纪末的美国首先兴起公司人格否认制度(以下简称人格否认),此后相继为 The independence of the company and the limited liability of the shareholders are the two cornerstones of the modern company system. In the concrete operation of the company’s independent system of personality, the phenomenon of abuse of the company’s independent personality and shareholders’ limited liability by the shareholders of the company appears so that the balance between shareholders and creditors should be balanced Of the interests of the tilt, the company’s independent system of personality established by the fair, just the value of the challenge. Therefore, the United States at the end of the 19th century first raised the corporate personality denial system (hereinafter referred to as personality denial), then one after another