随着经济的快速发展，公司运作的形式越来越多样，关联公司就是其中一种特殊形式，关联公司的出现是社会经济发展的必然，其积极意义毋庸置疑。然而实践中往往会出现利用关联公司滥用公司独立法人人格的情形，从而使得债权人的利益和市场经济的秩序遭受严重威胁。但我国《公司法》内容一方面对关联公司的概念缺乏界定，另一方面与人格否认制度相关的法条仅限于第20条，难以适用于实践中出现的各种关联公司。 通过考察其他国家和地区的立法与实践后，可以看到除了传统意义上的正向人格否认外，人格否认制度还包括反向人格否认、姐妹公司间的人格否认等。笔者认为将这些在其他国家和地区已经发展成熟的理论引进我国《公司法》条文中可以有效的规制我国关联公司的行为。因此，本文针对上述类型的人格否认形式，对我国的具体实践情况进行考察，并结合美国、德国以及我国台湾地区的具体立法与实践，最终提出对《公司法》进行完善的建议。 本文第一章介绍了关联公司的法律特征与形式，分析了关联公司的出现对公司法人制度的冲击和带来一些法律问题，并对该情形下适用人格否认制度的必要性进行讨论。 第二章主要分析了我国司法实践的具体情况，由于第15号指导案例是的出台是对关联公司适用人格否认制度的一个转折点，因此笔者将该指导性案例出台前后两个时间段的案例分别作了介绍和分析，得出了需要对我国《公司法》的条文进行具体完善的结论。 第三章首先介绍了美国法中的反向人格否认、三角刺破以及企业整体说，其次介绍了德国康采恩法中对关联企业的相关规定，最后对我国台湾地区有关关联企业的立法和实践进行了介绍。最后得出了引进反向人格否认制度、企业整体说以及补偿规则的结论。 第四章针对我国目前立法的不足，对需要补充规定的问题依次做了简要分析，并分别给出了立法的相关建议，包括对《公司法》中增加有关关联企业的概念的规定、外部方向人格否认的有关规定、控制公司对从属公司补偿规则的规定和企业整体说的有关规定。

With the rapid development of economy, the company operating in the form of more and more diverse, associated company which is a special form, the emergence of the associated company is the corollary of social and economic development and its positive significance without doubt. However, in practice, the situation of abusing the independent legal personality of the company is often used in practice, so that the interests of creditors and the order of the market economy are seriously threatened. But our country "company law" content on the one hand, the concept of associated companies lack of defined, on the other hand with the related law personality denial system is restricted to article 64, article 20 and in the practice of difficult to apply to all kinds of associated companies. By investigating the legislation and practice of other countries and regions, you can see in addition to the traditional sense of positive personality denial, include reverse personality denial system of personality denial, between sister company personality denial, etc. The author thinks that it can effectively regulate the behavior of the affiliated companies in China by introducing these theories into China's "company law". Therefore, based on the type of personality denial form, investigates the concrete practice of our country, and combined with the United States, Germany and China Taiwan region specific legislation and practice, finally puts forward Suggestions to perfect the company law. The first chapter of this article introduces the legal characteristics and forms of related companies, analyzes the impact of the emergence of related companies on the legal person system of the company and brings about some legal problems, and discusses the necessity of applying the system of personal denial under this situation. The second chapter mainly analyzes the specific circumstances of the judicial practice because the 15th guide case yes is applicable to associated company personality denial system of a turning point, so the author introduced the instructional cases before and after the case of two periods respectively are introduced and analyzed, obtained the specific needs of the company law of our country provisions in perfect conclusion. The third chapter firstly introduces the method of reverse personality denial, triangle prick and enterprise overall, said second German konzern method are introduced in the affiliated enterprise, the relevant provisions of the last of our country Taiwan area related legislation and practice of the affiliated enterprise are introduced. Finally, the conclusion is drawn that the reverse personality denial system, the whole enterprise and compensation rules are introduced. The fourth chapter according to the shortage of legislation in our country, the problems which need to be supplementary provisions, in turn, made a brief analysis, and gives the Suggestions of legislation, including the increase in the company law regulations on the concept of affiliated enterprise, the relevant provisions of the personality of external direction, control company to subordinate company compensation rules of regulations and the relevant provisions of the said enterprise overall.