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在公司法领域大股东负诚信义务存在着股东资格理论、信托管理人理论等。一人公司股东,由于其拥有公司的全部出资或股份,在公司中处于绝对控股的地位,是当然的绝对大股东。然而传统理论对大股东诚信义务理论渊源的探索大都建立在股东人数为复数的基础之上,对一人公司的一人股东诚信义务而言这些理论就有点牵强。在对一人公司及一人股东的相关特性进行研究后,发现股权归一风险理论才是其承担诚信义务的理论渊源。
In the area of corporate law, there are shareholder qualification theory, trust manager theory and so on. One-person shareholders, of course, are absolutely large shareholders, of course, because they own the entire capital contribution or share in the company and are absolutely controlling shareholders in the company. However, most traditional theories have probed into the theoretical origin of the major shareholder’s fiduciary duties based on the plural number of shareholders. These theories are a bit far-fetched for the fiduciary duty of one-person company. After researching the related characteristics of one-man company and one-person shareholder, we found that equity-at-risk theory is the theoretical origin of its commitment to honesty and trustworthiness.