“揭开公司面纱”常被称为“公司实体之否认”(DisregardofthecorporateEntity)或“刺破公司的面纱(”piecingthecorporateveil)。此种制度肇始于十九世纪末期的美国,因其适应了社会经济的发展,遂为英、德、日等国家和地区所仿效,并得到发展。公司是现代经济社会最重要的一种企 “Unmasking the corporate veil” is often referred to as “disregard of the corporate entity” or “piecing the corporate board.” The system started in the late nineteenth century in the United States because it adapted to the social and economic development, and subsequently emulated and developed for Britain, Germany, Japan and other countries and regions. The company is the most important modern economic and social enterprises