实际控制人虽然拥有事实上的公司控制权,但是,在形式上却不是公司显名控制者。实际控制人往往隐身于公司或控制股东背后,利用实际上的公司控制地位,滥用公司人格和有限责任损害公司、股东和债权人的合法权益,对此却很难追究其侵权责任。因为就外观表现而言,由于实际控制人是通过操控公司及其经营者并以公司的名义而行为,所以,在侵权责任法律关系中,其并不是外观法律关系的当事人。所以,欲将责任归之于实际控制人必须穿透深层法律关系的迷雾,发现并揭示其操纵公司侵害公司及相关主体利益的真实法律关系。 Although the actual controller has the de facto control over the company, it is not formally the controller of the company. The actual controller is often hidden behind the company or controlling shareholder, using the actual corporate control status, abuse of corporate personality and limited liability to the detriment of the legitimate rights and interests of companies, shareholders and creditors, it is difficult to pursue their tort liability. As the appearance of performance, because the actual controller is through the manipulation of the company and its operators and acts in the name of the company, therefore, the legal relationship of tort liability, it is not the appearance of legal relationship parties. Therefore, to attribute the responsibility to the fact that the actual controller must penetrate the fog of the deep legal relationship, discover and reveal the true legal relationship between the controlling company and the interests of the relevant parties.