公司作为现代企业的基本形态,以有限责任为其主要责任形式。然而有限责任的主要弊端必将对债权人保护产生不利影响。公司的独立人格被不当使用,公司的人格掩盖了个人的不法行为,造成了对债权人的损害,公司法人人格否认制度便应运而生,本文围绕该制度就一些理论中的问题作些探讨。 As a basic form of modern enterprise, the company takes limited liability as its main responsibility. However, the main drawbacks of limited liability will surely adversely affect the protection of creditors. The independent personality of the company is improperly used. The personality of the company obscures the personal wrongdoing and causes the damage to the creditors. The denial of corporate personality arises at the historic moment. This article discusses some of the theoretical issues around this system.