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现今世界各国普遍对一人公司的设立和存续给予承认。列支敦士登系当今世界各国(地区)中,最早核准设立一人公司的国家,该国在1925年11月5日制定的《自然人和公司法》后,一人公司即由理论探讨正式引入实际立法,使一人公司步入制度化的时代。我国2006年l月l日开始施行的《公司法》在第二章第三节中对一人有限责任公司作了专门规定,从第58条至第64条,分别规定了一人有限责任公司的概念、出资方式、信息披露方式、章程制定方式、股东决议方式、财务审计制度和股东与公司财产混同时,股东应承担的连带责任等内容。虽然我国对一人公司是首次立法,但是规定的内容是比较全面的,而且将公司法人格否认制度正式写入法条,属于世界上先进的做法。然而,仔细研究一人公司的法条,却会发现其中仍然存在着一些不足之处,需要改进。对一人公司有限责任进行研究分析,指出了其中的一些不足之处,并根据我国国情,提出了相应的完善建议。
Today, countries all over the world generally recognize the establishment and existence of one-man companies. Liechtenstein is one of the earliest countries in the world to approve the establishment of a one-man company. After the Natural Person and Company Act of November 5, 1925, the one-man company formally introduced its theory into practice by introducing one person The company entered the institutionalized era. The “Company Law”, which came into force on January 1, 2006 in our country, made special provisions on a one-person limited liability company in Chapter II, Section III, and from Article 58 to Article 64, respectively stipulated the concept of a one-person limited liability company , The form of fund-raising, information disclosure, the formulation of articles of association, the resolution of shareholders, the financial auditing system and the confusion between shareholders and the Company’s assets, the joint and several liability that shareholders should bear. Although our country is the first time that a one-man company is legislating, its provisions are relatively comprehensive and the official deny of corporate legal personality is formally incorporated into the law. This is an advanced practice in the world. However, a careful study of the laws of one-person companies reveals that there are still some shortcomings and needs to be improved. The author analyzes the limited liability of one-person company, points out some of the shortcomings, and puts forward corresponding suggestions according to China’s national conditions.