在中國的公司實踐中,實際控制人不僅廣泛存在,而且其濫用控制權的情況也十分嚴重。因此,中國《公司法》在2005年修訂時,就以成文法方式明確了實際控制人的概念和一些規制措施,如《公司法》第16、21、125、217條等。然而,十分遺憾的是《公司法》第20條在突破性地以成文法形式規定公司法人格否認 In the practice of corporations in China, the actual controllers not only exist extensively, but also abuse their control rights. Therefore, when China’s “Company Law” was revised in 2005, the concept of actual controller and some regulatory measures, such as Articles 16, 21, 125 and 217 of the Company Law, were clarified in a written manner. However, it is very regrettable that article 20 of the Corporations Act, in a groundbreaking manner, prescribes the denial of corporate personality