《]公司法》建立了公司法人人格否认制度,这是我国公司法发展进步的一个重要体现。但如何在法律上制定统一的适用标准,增强司法实践的操作性,成为一个现实而且迫切的问题。本文在探讨公司法人人格否认制度内涵的基础上,拟提出其构成要件和适用的一般条件及司法实践中存在的问题,并提出可操作性的对策。 “Company Law” has established the system of denying corporation personality, which is an important embodiment of the development of corporate law in our country. However, it has become a realistic and urgent issue how to formulate a uniform applicable standard in law and enhance the operability of judicial practice. On the basis of discussing the connotation of the denial system of corporate personality, this article intends to put forward its constitutional requirements and applicable general conditions as well as the existing problems in judicial practice, and puts forward feasible measures.