论一人有限公司的立法完善

The Legislative Perfection of One-person Limited Corporation

新《公司法》确立了我国“一人有限责任公司”制度,这是我国公司立法上的一大创新,但由于“一人有限责任公司”在我国公司立法上属于新生事物,不可避免地存在一些缺陷。笔者通过对《公司法》的规定,从公司设立、公司注册资本、公司治理结构、公司财务监督及公司责任承担等五个方面论述了“一人公司”的创新及不足,并对如何完善提出了一点粗浅的见解。

The new Company Law establishes the ＂One-person Limited Corporation＂ system in our country, which is a great innovation as well as a new thing in Chinese legislation. Thus its defects are inevitable. Basing on the Company Law, the author discusses the innovation and the defects of One-person Corporation system which cover its establishment, capital registration, corporate governance, financial supervision and responsibility taking. Opinions of its perfection are also put forward in this article.