试论公司法人格否认制度及其举证责任分配

新《公司法》增加了一人公司的有关规定，并确立一人公司的法人格否认制度，但仅此一点，公司的问题仍然没有得到有效解决，公司恶意逃债、大股东侵害中小投资者等滥用法人格的事件依然不绝。应从公司法人格否认举证责任倒置制度的普遍运用角度去解决公司法人格滥用问题。

Disregard of Corporate Personality System and the Allocation of Burden of Proof

The new Company Law puts forward some regulations on One-man Company and establishes the disregard of corporate personality system.However,there still exist some problems that can not be effectively solved.The abuse of corporate personality such as Company's malicious skip of debts,big shareholders infringing on medium and small investors occurs from now and then.This article tries to conduct a discussion on the issue of abuse of corporate personality from the perspective of inverted burden of proof.