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公司法修改已尘埃落定,新法将于2006年1月1日实施,允许设立一人公司是这次公司法修改的亮点。新公司法中禁止自然人设立复数一人公司而不禁止法人设立复数一人公司,不符合单个主体设立多个一人公司之立法本意;新公司法对实质一人公司不加以禁止,导致实质一人公司股东再行设立其它形式上一人公司和实质上一人公司;股份有限公司自身的特点决定了股东人数的单一化将使一人股份公司的存在失去意义,故立法禁止设立一人股份公司。
The revision of the corporate law has been settled. The new law will be implemented on January 1, 2006. The permission to set up a one-man company is a bright spot in the revision of the Company Law. The new company law prohibits natural persons from setting up plural one-person companies without prohibiting legal persons from setting up plural one-person companies, thus not in conformity with the legislative intent of a single entity to set up multiple one-person companies. The new company law prohibits the substantive one-person company from committing the substantive one-shareholder shareholders The establishment of other forms of the one-man company and the one-person company in nature; the unique nature of the limited company determines that the simplification of the number of shareholders will make the existence of one-person joint-stock company meaningless. Therefore, the legislation prohibits the establishment of a one-person joint-stock company.