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起源于英美法系的“揭开公司面纱”规则,后被多国接纳、发展和创新。各国关于该制度的称谓不同,依赖于其不同的法理基础和司法环境土壤,而我国“公司法人人格”之确认应属于误译所致,其内涵、外延及存在旨趣与英美法有明显差异,因而宜借鉴先进制度,以还原其本来面貌,揭开困扰该制度在我国前路指向的模糊面纱。
Originated in the Anglo-American legal system “opened the veil ” rule, after being accepted by many countries, development and innovation. The appellations of different countries on this system depend on their different jurisprudential basis and the soil of the judicial environment. However, the recognition of the “corporate personality” in our country should be due to mistranslation, and its connotation, extension and existence are clear from the Anglo-American law Therefore, we should draw lessons from the advanced system so as to restore its original appearance and unveil the vague vexation that has plagued the system in our way.