公司法人格否认法理，肇始于十九世纪末期的美国，英美法系国家形象地称之为“刺破公司的面纱’（piecingthecorporateveil）。这一理论认为：公司股东以其出资额对公司承担有限责任，公司以其全部资产对债权人承担无限责任，公司的独立人格犹如一层面纱，把股东和债权人隔离开 Corporate personality deny the law, the United States, Anglo-American countries that originated in the late nineteenth century vividly call it “piecingthecorporateveil.” This theory holds that shareholders of a company have limited liability to the company for their contribution , The company assumes unlimited liability to its creditors with all its assets and the company’s independent personality is like a veil, isolating its shareholders from its creditors