对内部人反向刺破构成要件的研究可以沿用传统刺破的“主体—行为—结果”三要件框架。在主体方面,内部人反向刺破的权利主体既可以是公司自身,也可以是股东,包括自然人和母公司;责任主体则为公司债权人。在行为方面,公司股东对公司实行了过度控制的行为,这种过度控制是中性的,不存在利用公司法人格牟取不当利益的主观恶意,是股东为了方便管理、经营而实施的,或者因公司经营与股东生活紧密相连而产生的。在结果方面,包含三个递进层面:股东与公司人格上实质同一;责任主体债权的强制实现将违背重要公共政策或法律的特别规定;反向刺破给公司债权人带来的损失要小于其所促进的社会公共利益。 The study on the components of reverse piercing the insiders can follow the traditional punctuated three-component framework of “subject-activity-result”. In terms of the main body, the main body of rights that the insider reversely pierces can be either the company itself or the shareholders, including the natural person and the parent company; the main body of the responsibility is the creditor of the company. In behavior, the company’s shareholders over-controlled the company behavior, this over-control is neutral, there is no use of the corporate personality to seek unprofitable interests of the subjective malicious, the shareholders for the convenience of management and operation of the implementation, or because the company The business is closely linked with the shareholders’ life. The results include three levels of progress: the shareholders and the company are essentially the same in personality; the compulsory realization of the creditor’s rights of the principal party will violate the special provisions of important public policies or laws; the reverse punctures will bring less losses to the company’s creditors than Promoted social and public interests.