| In recent years, with the development of economy, the company system has played a positive role in China market economy, promote the rapid development of social economy. However, the limited liability of shareholders in the company system in advantage at the same time, has also become a loophole. The company independent legal personality and shareholder limited liability system applicable to any company, and the system of disregard of corporate personality as an exception, only in the abuse of corporate personality of creditors and social public interests under the premise of the damage to the company, the court can disregard of corporate personality in the case of direct recourse to shareholders, shareholder responsibility. The system of disregard of corporate personality is also called "piercing the corporation’s veil" or "lifting the veil of corporation’s", originated in the abuse of corporate personality and the limited liability of shareholders, and the personality of the corporation law of our country’s company system repair. The time is not long, but the abuse of corporate personality but the phenomenon of appearance, because our company system is not rigorous and perfect, perfect credit system is imperfect, low cost of illegal abuse of corporate personality to infringe the interests of creditors, the abuse of corporate personality is a common phenomenon.The current law of our country on the relevant provisions of the system of disregard of corporate personality too little too principle, only the article twentieth, sixty-third, fifty-fifth of the Civil Procedure Law of the system of disregard of corporate personality of shareholder responsibility principle, there are great difficulties and obstacles to judicial trial operation guidance, can not solve practical problems. Reality exists in the administration of justice in the case. Therefore, how to effectively protect the case fair judgment and form correct guidance to the public, is of both theoretical and practical significance. This paper intends to shareholders of disregard of corporate personality responsibility system in-depth analysis and summary, and put forward the solution the problem.This paper is composed of introduction, text and concluding remarks. The introduction, in the form of case, draws out the significance of the theory and practice of the corporate personality denial system.The first chapter is an overview of the system of disregard of corporate personality, which mainly describes the concept, characteristics, historical origin and development of corporate personality denial of shareholder liability.The second chapter is the legislative status and Judicial Dilemma of the recognition of shareholder liability under the disregard of corporate personality in China.The regulations on China’s existing laws, judicial interpretations of the disregard of corporate personality relevant provisions of shareholder liability system, and analyzes the reasons and problems of judicial practice in the description of China’s improvement in this mechanism is necessary.The third chapter is the foreign and Taiwan denied responsibility system under investigation that the shareholders of the corporate personality. From the perspective of comparative law, through the common law, research on the application of system about the shareholder responsibility of disregard of corporate personality in civil law countries and Taiwan, analyzes the advanced experience of foreign countries and Taiwan area and is suitable for me the results of reference.The fourth chapter is the disregard of corporate personality in China that the shareholder responsibility system under the suggestions. This is the key chapter. Mainly from the legislative and judicial practice, judicial enforcement, public interest litigation perspective, learning from foreign experience and practice of mature, put forward to improve the recognition of shareholder responsibility system under the scheme of disregard of corporate personality in China. In order to further improve the China characteristics of negative personality system. |