一般认为,美国的公司法人人格否认法理是经由判例的确认而逐渐发展起来的。“刺破公司的面纱”(piercing the corporate veil)的概念最早溯源于1809年的美国银行诉德沃一案。该原则逐渐影响了普通法系的其他国家甚至是大陆法系的主要国家。德国建立了相关的“直索”制度,日本建立了“公司法人人格否认”制度。我国近年来公司滥用法人 It is generally believed that the corporate personality of the United States denies that jurisprudence has gradually developed through the confirmation of precedents. The concept of “piercing the corporate veil” dates back to the case of Bank of America v. Devo in 1809. This principle has gradually affected other countries in the common law system and even the major countries in the civil law system. Germany has established the relevant “direct search” system and Japan has established a “system of corporate personality denial”. In recent years, our company abuses legal person