一、法人人格否认的内含及理论依据法人人格否认 (亦称揭开法人面纱 )是美国法院在审理公司纠纷案件中首创的一个判例法原则 ,之后因其适应了社会经济的发展 ,遂为德、法、日等国家和地区所仿效 ,至今为止发展成为英美法系和大陆法系所共同认可的法律原则 ,其基本含义是指“当 First, the denial of corporate personality and its theoretical basis for the denial of personality Negation of corporate personality (also known as the unveiling of the corporate veil) is the United States courts in the trial of disputes in the first case of a case law principle, because of its adaptation to the socio-economic development, then Germany, France, Japan and other countries and regions to follow, and so far has developed into common law recognized by civil and common law system and the civil law principle, the basic meaning is "when