AbstractWith economic development, “Corporate group” becomes the product of corporate system. As a kind of special company organization form, parent-subsidiary companies have become the dominating power to push the economic development of our country. However, parent-subsidiary company has been exposed a series of problems in reality, such as unfair transaction, the parent company random to violate the subsidiary company and the interest of minority shareholders. To establish the legal liabilities of parent companies for their subsidiaries has become an urgent task faced by most countries in the world. In the paper, writer tried to discuss the current legislation of the liabilities of parent companies for their subsidiaries and the lack of relevant systems. On this basis, draw on the experience of foreign legislation. To further improve the liabilities legislation of subsidiary of parent company, with a view to protecting the subsidiary company ， the related to the interests of investors and the promotion of socio-economic development.Key words: Parent and Subsidiary Company ； The Protection of Creditors ；Limited Liability；Disregarding of Corporate Personality试论母公司对子公司责任承担法律问题的完善关于母子公司的定义，世界各国对此均有不同的见解，但综合各国学者的观点可得知，母公司是指因拥有其他公司一定比例股份或者根据协议，能够对其他公司进行控制和支配，并直接参加其经营管理的公司。而子公司是母公司的对称，指全部股份或达到控股程度的股份被另一个公司控制，或者依照协议被另一个公司实际控制。 ①由于现实中母公司容易利用自己本身的优势肆意损害子公司的利益，且我国对母子公司立法的不完善，在我国实行改革开放政策的进一步推动的情况下，势必会影响到我国市场经济的进展。因此，完善母公司对子公司的责任承担法律问题变得十分迫切。一、当前完善母公司对子公司责任承担法律问题的意义母子公司是现代公司进展的一种重要的公司...
