Abstract
China's new "Company Law" in recognition of one person’s existence, this provision will promote the development of one person’s company system of our country. At the same time in order to standardize one person’s company corporate system, the “Company Law” induct the corporate veil system. the provisions of China's existing laws and regulations about this part are too simple, about the corporate veil system there only provides for two situations: the first is one of the shareholders of corporate abuse of company shareholders and the independent status of limited liability, to avoid serious debt Company damage the interests of the creditors; second is a company with debt, the company's shareholders can not prove that the company's property independent of their own property, a property that is confused. For a corporate veil in the judicial system in the practice of specific operational problems are not clearly defined. However, in the face of a corporate personality of a variety of forms of abuse, the specific activities of the judicial complex, the existing laws and regulations to standardize a corporate personality that system is clearly inadequate. In this paper, based on the new "Company Law", on a corporate veil elaborate system, as well as in the judicial application of the existing problems, and make a point of opinion. Key words: one company;corporate personality;the burden of proof