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新《公司法》设立了一人公司制度,而且规定了比一般有限公司更加严格的有关股东身份、注册资本、设立登记记载事项、财务与法人人格否认等方面的规定。新《公司法》对于一人公司的严格制度的规定是由于我国不完善的信用体制所致,任何一种法律制度都是利益和风险并存的,并不存在某一种制度是只有利益没有风险的,所以,那种认为新《公司法》的一人公司制度会被轻易规避,从而形同虚设的想法是值得商榷的。新《公司法》中设立一人公司制度不但是顺应国际潮流而且也解决了我国实践中存在的公司股权归一问题。
The new Corporations Act establishes a one-person company system and stipulates more stringent requirements than general limited companies on shareholder status, registered capital, establishment of records of registration, financial and corporate personality denial. The new “Company Law” for the one-man company’s strict system is due to our imperfect credit system, any legal system is the coexistence of interests and risks, there is no certain system is only the interests of the risk-free Therefore, the one-person company system that considers the new “company law” will be easily circumvented and thus the hypothetical idea is debatable. The establishment of a one-person company system in the new Company Law not only conforms to the international trend, but also solves the problem of the return of the company’s shareholding in the practice of our country.