新公司法以立法的形式确认了公司人格否认制度。本文首先从债权人利益保护的角度分析了公司人格否认制度的意义,接着论述了实践中运用该制度保护债权人债权的标准,最后指出需要注意的一些问题。 The new company law confirms the company’s personality denial system in the form of legislation. This article first analyzes the significance of the denial system of corporate personality from the point of view of the creditor’s interest protection, then discusses the standard of using this system to protect creditor’s rights in practice, and finally points out some problems that need attention.