私有经济在中国国民经济中已占据了举足轻重的地位 ,但立法对私有经济的歧视却远未消除 ,独资企业的责任形式便是其中表现之一。本文试对西方独资企业责任形式的发展作出简要回顾 ,并对中国独资企业责任形式的立法现状和存在问题展开分析 ,最后提出完善中国独资企业责任制度的若干构想。 The private economy has taken the pivotal position in the national economy of China. However, the discrimination against the private economy is far from being eliminated by legislation. The form of responsibility of wholly-owned enterprises is one of the manifestations. This paper tries to make a brief review of the development of the WFOE’s responsibility and analyzes the status quo and existing problems of the legal form of the WFOE’s responsibility. Finally, it puts forward some conceptions on how to perfect the responsibility system of the WFOE.