Law of Disregarding the Corporate Personality Abstract The system of disregarding the corporate personality of China was first established in the Corporation Law of the People Republic of China 2006. The Article Twentieth clearly states that, the shareholders of a company shall comply with the laws, administrative regulations and the articles of Association, and shall exercise the shareholder's rights according to law, None of them may injure any of the interests of the company or of other shareholders by abusing the shareholder’s rights, or injure the interests of any creditor of the company by abusing the independent status of juridical person or the shareholder's limited liabilities, Where any of the shareholders of a company evades the payment of its debts by abusing the independent status of juridical person or the shareholder's limited liabilities, and thus seriously damages the interests of any creditor, it shall bear joint liabilities for the debts of the company. Through applying the Article twentieth, the Courts in China use the system of disregarding the corporate personality to protect the interests of corporation creditors. The Courts leaves us a great of cases which provide abundant resources for our study. Unites States is the cradle of the system of disregarding the corporate personality. Unites States has full law systems, rich theory studies and abundant cases in the system of disregarding the corporate personality. Since the first case1905 U.S v. Milwaukee Refrigerator Translt Co, disregarding the corporate personality has developed for more than 100 years and leaving us a great of cases. These cases also provide abundant resources for our study. As regard to Article twentieth is obscure and can't provide some clear directions for applying, the Supreme Court in China might consider making the judicial interpretation in applying the Article twentieth, This paper , analyzing the cases of China and United States ,seeks to provide some advices and directions in the judicial interpretation of applying the Article twentieth. Key words: limited liabilities ,disregarding the corporate personality ，case law

中美公司法人格否认的判例群研究 中文摘要 我国 2006 年新公司法中首次规定了公司法人格否认制度，该法第20条规定：“公司股东应当遵守法律、行政法规和公司章程，依法行使股东权利，不得滥用股东权利损害公司或者其他股东的利益；不得滥用公司法人独立地位和股东有限责任损害公司债权人的利益。公司股东滥用公司法人独立地位和股东有限责任，逃避债务，严重损害公司债权人利益的，应当对公司债务承担连带责任。”立法至今，我国司法机关利用公司法人格否认制度保护债权人利益，并形成大量公司法人格否认案例，为我国公司法人格否认制度之研究提供了丰富的素材。 美国是公司法人格否认制度发源地，且被喻为在公司法人格否认方面具有一套最正统的法律体系、同时具备最丰富的研究理论和数量最多的相关案例的国家。自 1905 年的U.S v. Milwaukee Refrigerator Transit Co.一案以来，美国公司法人格否度制度已有 100 多年的历史，这百年间所形成的大量公司法人格否认案例亦能为我国公司法人格否认制度的研究提供重要的参考。 鉴于我国目前公司法人格否认的立法过于模糊，很难为司法机关准适用该制度提供明确的指引。我国最高人民法院日后将有可能出台关于公司法人格否认适用标准的司法解释。本文之目的在于，通过分析中美两国的公司法人格否认制变案例，分析我国目前的不足和美国值得借鉴之处，试图为未来之公司法人格否认的司法解释提出与我国市场环境相符的建议和指引。 关键词：有限责任，公司法人格否认制度，判例