“揭开公司面纱”是公司独立人格原则的例外,是一种对公司、股东与债权人的风险与权利的平衡。由于一人公司的特性,其股东作为公司的意志机关与公司人格更容易混同。建立“揭开公司面纱”制度的本质基于人格混同,包括顺向和逆向的混同。对于实践中出现的一人公司股东以其名义与第三人签订的合同对公司的效力,法律并无明文规定,可依循“揭开公司面纱”的法理基础和逻辑予以分析并判断,以实现矫正的公平。 “Uncovering the corporate veil” is an exception to the company’s principle of independent personality and a balance of risk and rights for corporations, shareholders and creditors. Due to the one-person company’s characteristics, its shareholders are more likely to be confused as the will agencies of the company and the corporate personality. The essence of establishing a “corporate veil” system is based on a mix of personality, including a mix of forward and reverse. In practice, there is no express provision on the validity of a contract signed by a third-party company with the third-party shareholder in the name of the company, which can be analyzed and judged according to the legal basis and logic of “uncovering the veil of the company” To achieve a fair and correct.