论我国一人有限责任公司资本制度.pdf

论我国一人有限责任公司资本制度 比例转化为规定货币出资的最低限度；从必须一次缴足注册资本转化为公司设 立时只需认足注册资本,并可分次缴纳；从明确限定出资方式到扩大并放宽出资 形式。在公司设立方面，新《公司法》做出了较为严格的限制，包括禁止自然 人重复设立一人有限责任公司,禁止设立一人股份有限责任公司等。 第三部分基于以上对我国一人公司资本制度现状的分析，指出我国一人有 限责任公司资本制度中存在的不足，提出了完善的建议和意见。在公司最低资 本额制度方面，公司立法应继续降低最低资本额，至少不得高于一般有限责任 公司；同时要严格并完善资本维持制度。在出资制度方面，应倡导一人公司由 资本信用向资产信用应转变，并设立基本储备金制度，从而保障交易各方的安 全。在一人公司的设立方面，新《公司法》的诸多限制影响了一人公司在我国 的发展，可以通过禁止实质一人公司股东再行设立一人公司,承认并规定衍生型 一人公司,允许设立一人股份有限公司等方式，完善我国一人公司立法，促进一 人公司在我国的健康、有序发展。 关键词：一人公司；资本制度；最低注册资本；出资；设立 II 引言 Abstract In the modern company type,one-man company meets the needs of various investors with its appealing features,therefore,it has great vitality and room to develop. However, one-man company brings big challenges to the traditional corporate theories. So, It took long time for countries to change their corporate legislation atitude towards one-man company from forbidding the set-up of one-man company to acceptance of its existence. In China,until the Corporation Law was revisesed in 2005 , the legal status of one-man of limited liability company was finally confirmed in the legislation. The stipulation of the new Corporation Law about the system of one-man company,is based on the company of our country’s development and practice, profits from the overseas advanced legislative experience positively, complies with the company of the world’s development tidal current,it will certainly get up positive promotion effect to the company of our country.However,there are many questions of the rules and regulations of one-man company in the new Corporation Law, especially in the stipulation of the c