我国的新公司法确认了一人有限责任公司的法律地位。在通常情况下,一人公司具有独立的法人资格,因而具备单位犯罪的主体资格。但是,一人公司与股东的人格、财产、组织、经营极易混同。所以,在特殊情况下,应否认一人公司的法人人格,不做单位犯罪处理,而是追究一人公司中的自然人的责任。 Our new company law recognizes the legal status of a one-person limited liability company. Under normal circumstances, one-man company has an independent legal personality, and thus have the main qualifications of the unit crime. However, the personality, property, organization and management of one-person company and shareholders are extremely confused. Therefore, under special circumstances, the de jure status of a company should be denied and no unit crime should be dealt with. Instead, the responsibility of natural persons in one company should be investigated.