2006年1月1日生效施行的新修订《公司法》中一大亮点是借鉴并引入国外公司法理论与实践中的“揭开公司面纱”制度,又称“刺破公司面纱”或者“公司法人人格否认”制度(参见公司法第20条和第64条,以下统称为公司法人人格否认)。公司法人人格否认制度的出现和发展主要是为了解决 One of the highlights of the Corporations Act, which came into force on January 1, 2006, is the introduction and introduction of the “unverified corporate veil” in the theory and practice of foreign company law, also known as “piercing corporate veil” or “company Corporate personality denial ”system (see Article 20 and Article 64 of the Company Law, hereinafter collectively referred to as corporate personality denial). The emergence and development of corporate personality denial system is mainly to solve