| The company’s legal personality denial system first originated from the United States’case law.China introduced this system for the first time in the 2005 revised "Company Law" This is the first time that China has explicitly proposed the company law personality denial system in specific legal provisions.Due to the monotonous form of statutory legislation,the deficiencies of the system have become increasingly evident.From the comparative law analysis,the corporate personality denial system in the form of foreign case law has obvious advantages,and its mature experience is conducive to the improvement of China’s corporate law personality denial system.There are deficiencies in the forms of legislation,applicable subjects,scope of application,Jurisdiction of cases,and distribution of burden of proof,and the quality of application is generally low.In addition,the number of corporate legal person denials has gradually increased,and the content of cases has become increasingly complex.This imposes higher requirements on the application of the company ’ s corporate personality disregard system.In recent years,China has also revised and promulgated a number of laws.However,the content of the " Corporate Law" on the denial of corporate personality is not very comprehensive.It is necessary to proceed from the actual situation in China and adopt a combination of the generalization method and the enumeration method to learn from the West.The case law system integrates our country’s statute law,improves relevant legislation,and promulgates more systematic guidance cases to give play to its reference value.To clarify the applicable subject of the company’s legal personality denial system and to refine the types of applicable creditors.It is necessary to expand the scope of application of the system,incorporate the protection of public interest into it,and increase the application of one-person company.Clearly divide the corporate legal personality to deny the level of the case and geographical jurisdiction.Finally,the burden of proof was re-determined and the burden of proof was reversed to ensure fair proof.This article enumerates the typical cases that the personality denial system encounters in the judicial practice,making the research of the issue more targeted and closer to reality,and the proposed improvements are more in line with the needs of judicial practice. |