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在现代企业制度下，如果公司的股东没有真正地将财产经营权转让给公司，而是借助股东有限责任的保护滥用公司独立人格，破坏公司法人格制度所代表的风险与收益合理匹配机制，公司的债权人和其他各方利害关系人的经济利益可能会因此受到严重侵害。一些经济发达国家司法界因此而产生了公司法人格否认的司法实践和法理研究。由此产生的会计理论问题是，用于限定会计核算空间范围的会计主体假设不能成立或者部分地不能成立；导致的会计实践问题是，如何确认和计量由于公司法人格否认而产生的所有者权益减损和补偿金额。在我国，个别股东滥用公司独立人格的行为通常伴随着严重的国有资产流失现象。这个问题的研究和解决对于完善现代企业制度和维护国家权益有重要意义。
Under the modern enterprise system, if the shareholders of the company did not really transfer the property management right to the company, but resorted to the protection of the limited liability of shareholders to abuse the independent personality of the company and undermine the reasonable matching mechanism of risks and benefits represented by the corporate personality system, The economic interests of creditors and other interested parties may therefore be seriously infringed. As a result, the judicial circles in some economically developed countries have had judicial practice and jurisprudence denied by the corporate personality. The resulting accounting theory is that the accounting subject hypothesis used to define the scope of accounting space can not be established or partially can not be established. The accounting practice issue is how to confirm and measure the devaluation of the owner’s equity due to the denial of corporate personality And compensation amount. In our country, the abuse by individual shareholders of the company’s independent personality is often accompanied by a serious loss of state assets. The study and resolution of this issue are of great significance to improving the modern enterprise system and safeguarding the rights and interests of the state.