摘要
为适应加入WTO的需要,我国正在进行以市场为导向的现代企业制度建设,而在现代企业制度建设过程中重新审视我国对一人公司的立法规制,就显得十分必要。一人公司作为一种特殊的公司形式,其出现是商品经济发展的必然产物。借鉴西方各国有关一人公司立法的成功做法,在我国现代公司制度中明确承认一人公司,并从一人公司的基本储备金制度、财务会计制度等方面建立相应的法律制度,是我国现代公司制度发展的必然。
After its entry into the WTO, China is carrying out the modern enterprise regulations' construction which is guided by the market. During the course of the construction, it is necessary to reexamine our country's legislative regulations about one-member companies . As a special form of companies, one-member companies' appearance is the inevitable outcome of the development of modem company regulations, it is necessary to draw on the experience form the successful practice of western countries' legislation about one-member companies, to give a definite recognition of one-member companies in the modern enterprise regulations, and to establish relative law regulations in respect of one-member companies'basic reserve fund, and financial accounting, etc.
