| Disregard of corporation personality is a system to prevent the company's independent status and the limited liability abused. Remedy the damage that caused by abuse. Chinese corporate system seemed on more mature level in theory until it recognized by the Company Law. But,it is not so easy to put the paper apply to practice and made it play its true role in the law in order to achieve the effect of gas on corrective justice. But this is where are the mission of the law researchers, and very necessary, also full of practical significance.This paper discussion from the basic theory about Disregard of corporation personality, which based on the current company system, to discover the applicable condition, accountability and some others about Disregard of corporation personality that operable and general normative in practice, try to made the theory clarity and rationalization in point of practice view, to achieve the purpose that supplement the corporate system and protect the creditors. The Company Law made some brief provisions about the Piercing the Corporate Veil. But the law just defines the applicable conditions like this: First, the shareholders abused the corporate independent personality in order to escape debts and damaged the interests of creditors. Second, shareholder's property mixed with the property of company, the shareholders did not prove the dependence of the corporate's property. The provisions of the Law that much too simple can not resolve the complicated situations and weaken the guide strength to justice in practice. So, I made the principles that use the Piercing the Corporate Veil must respect. and focus on the Piercing the Corporate Veil's applicable condition in chapter three, Made depth analysis of logical point about serious shortage of authorized capital, personality confusion in theory angle and practice angle. In order to made the pater have some practice meaning. based on the joint liability that recognized by the COMPANY LAW, analyse from the origin of responsibility. Highlight the feasibility of joint liability, to eliminate the doubt in scholarship. |