When the independent corporate personality—stock limited liability system has exerted huge function for the development of the market economy, the system of disregard of the corporate personality comes into being for the former system self-defect. The system of disregard of the corporate personality has already brought to bear before the "Company Law" revised. But the revision of the "Company Law" has taken a bigger breakthrough—establishing the system by the form of the legislation. However, a few words about the system of disregard of the corporate personality in the revised company law do not give an answer on how does the system operate in judicial practice. On the foundation of the brief analysis to the elementary theory of the system of disregard of the corporate personality, this article attempts to discuss some concrete questions in the judicial practice such as the lawsuit litigant's confirmation, the jurisdiction of the case, the assignment of burden of proof, the operation of the system of disregard of the corporate personality in the executive procedure, and so on. Then the author gives his own suggestions on how to perfect the system of disregard of the corporate personality of our country and looks forward to the healthy development of the system in our country.
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