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由于跨国公司中的母公司经常将于公司变成一种逃避法定义务或合同义务的工具。因此公司法人格否认制度对于规制作为股东的母公司的行为，实现社会公平有着重要的现实意义。为揭开公司面纱，国内外许多学者和司法实践人员提出了各种各样的学说，这些学说为揭开公司面纱提供了一
As the parent companies in multinational corporations often turn the company into a tool to evade statutory or contractual obligations. Therefore, the denial of corporate personality system has important practical significance for the regulation of behavior as the parent company of the shareholders and the realization of social fairness. To uncover the veil of the company, many scholars and judicial practitioners at home and abroad have put forward various theories that provide a