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2005年新修订的《公司法》对一人公司制度予以了法律确认,尽管这一举措符合广大中小投资者利益,也顺应了当前世界立法趋势。但一人公司单一股东特征也打破了传统有限责任公司复数股东之间的制衡关系,使一人公司股东易于利用其仅负有限责任的法律优势和在公司业务经营和财产支配中的绝对权力地位,侵害债权人和与之交易第三人的利益。这就需要通过立法完善一人公司财务监督制度,加强对单一股东行为的规制。本文从新《公司法》规制一人公司内部各机关行为及其他监督体制建立方面论述我国一人公司财务监督机制及其完善措施。
The newly revised Company Law of 2005 gave a legal confirmation of the one-person company system. Although this measure is in the interest of the majority of small and medium-sized investors, it also conforms to the current trend of world legislation. However, the single-shareholder characteristic of one-man company also broke the balance between the plural shareholders of the traditional limited liability company and made it easy for one-stock company shareholders to take advantage of their legal advantages of negative limited liability and absolute power status in the business operation and property control of the company. The interests of creditors and third parties with which they are traded. This requires improving the financial supervision system of one-man company through legislation, and strengthening the regulation of the behavior of single shareholder. This article discusses the financial supervision mechanism and its perfecting measures of the one-man company from the aspects of the new “Company Law” regulating the acts of other organs within one-man company and the establishment of other supervision systems.