摘要
一、中国引进揭开公司面纱制度的历史背景
揭开公司面纱制度又称“公司人格否认”、“公司法人资格否认”、“股东有限责任待遇之例外”、“股东直索责任”，指控制股东为逃避法律义务或责任而违反诚实信用原则，滥用法人资格或股东有限责任待遇，致使债权人利益严重受损时，法院或仲裁机构有权责令控制股东直接向公司债权人履行法律义务，承担法律责任。
Also known as the system ot disregard of corporate personality, the system of disregard of the personality of business corporations, the system of exception of the treatment of limited liabilities of shareholders and the system of establishment of liabilities of shareholders to claims directly made by creditors, the system of lifting the veil of the corporation refers to the systemic arrangement that courts or arbitral authorities have the power to order controlling shareholders to directly fulfill legal obligations to corporate creditors and take legal responsibilities to arise.
