From the current practice, there are two ways to make the parent company directly responsible for the debts of its subsidiaries. First, based on some exceptions of the traditional limited liability principle, the veil of the company is unveiled and the responsibility of the parent company is investigated; The first is to make direct provisions through the special company group law.

Paragraph 2 of Article 13 of China's Company Law stipulates: "A company may set up subsidiaries, which have the qualifications of enterprise legal persons and independently bear civil liabilities according to law." It can be seen that the company law of our country thinks that the debt liability relationship between the parent company and the subsidiary company is independent of each other, that is, the parent company and the subsidiary company are independent of each other in law, and they are independent legal persons and bear the responsibilities independently. In other words, China's company law still adheres to the principle of limited liability in the debt liability relationship between the parent company and its subsidiaries, and it is no exception.