新《公司法》“揭开公司面纱”制度疑点再析——兼论英美法的宏大风格

On the Theory of Piercing the Corporate Veil——Analyzing the Grand Style of Common Law

新《公司法》第20条第3款规定的"揭开公司面纱制度",国内学者多将其称为"公司法人格否认"论,且对其名称、理论以及该条规范的性质的认识都存在偏差。这主要受大陆法的概念法学的影响,与"揭开公司面纱"原本所体现的英美法的宏大风格相悖。

The theory of 'piercing the corporate veil',which is included in the new Corporate Law,is always considered the denial of the corporate entity by most domestic scholars.There are misunderstandings about its name,meanings and nature,which are greatly influenced by legal conceptualism of civil law,and it is deviated from the grand style of Common Law.