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我国现行《公司法》借鉴国外公司立法的经验,对一人公司设立、组织机构、财务等作了较为详细、严格的规定,从而使一人公司正式纳入法律的规制之中。从理论上来讲是有进步性的,它在承认一人公司的同时严格其设立条件,防止了一人公司的滥设,为公司债权人提供了保障,但其某些规定的欠缺,使一人公司债权人的利益处于潜在风险中,如何从立法上完善是立法者必须考虑的问题了。
The current “Company Law” of our country draws on the experience of the legislation of foreign companies and provides more detailed and strict rules on the establishment, organization and finance of one-person company so that one-man company can be formally incorporated into the legal regulation. In theory, it is progressive. When it admits one-man companies, it strictly establishes its conditions, prevents one-man company from overwriting and provides protection for the creditors of the company. However, some of its provisions are not sufficient to make one-person corporate creditors Interests in the potential risks, how to improve the legislation is the legislator must consider the issue.