公司法人格否认法理,是一种公司股东和债权人利益的矫正机制,是对公司法人制度的补充和完善。我国新《公司法》确立了这一制度,但并未明确规定“逆向揭开公司面纱”。本文从“逆向揭开公司面纱”的涵义、法理依据、适用条件等方面加以分析,试图为我国公司法人格否认制度的完善抛砖引玉。 Corporate legal personality deny the law, is a correction mechanism for the interests of shareholders and creditors, is to supplement and perfect the corporate legal person system. China’s new “Company Law” established this system, but did not explicitly stipulate “reverse the veil ”. This article analyzes the connotation, legal basis and applicable conditions of “unverifying corporate veil” in an attempt to start a discussion on the perfection of our country’s corporate personality denial system.