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“刺破公司法人面纱”作为一事后的法律救济手段，是在个案中，基于特定的法律事实的发生，就具体的当事人之间的具体的法律关系，揭示出公司在此特定情形下已不具备公司法人特性的真实状态，从而否认公司独立法人格资格，并直接追索公司背后的股东的法律责任的一种法律制度。其法律价值目标与股东有限责任、公司独立法人格原则一样，都是为了实现法律的公平与正义。因而，它不是对股东有限责任原则的否定，而是对股东有限责任原则的修正与维护。
The legal remedy behind the “piercing of the corporate veil” as a matter of fact is that in a particular case, based on the occurrence of a specific legal fact, the specific legal relationship between the specific parties reveals that the corporation has ceased to exist in this particular situation A legal system that possesses the true state of the corporate legal personality, thus denying the qualifications of the independent legal entity and directly pursuing the shareholders’ legal responsibilities behind the company. The legal value of goals and shareholders limited liability, the company’s independent personality as the principle of law, are to achieve legal fairness and justice. Therefore, it is not the negation of the principle of limited liability of shareholders, but the amendment and maintenance of the principle of limited liability of shareholders.