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一人公司的“一人股东”特征成为众多人主张禁止一人公司为股东担保的理由。笔者认为一人公司为股东担保是公司利益的需求,是公司担保权能的体现,而一人股东特点、关联交易的质疑并不能成为禁止公司为股东担保的理由。通过对我国一人公司为股东担保立法现状的分析,针对限制一人公司为股东担保问题,笔者建议我国首先应完善公司法对一人公司的规定,在法规中明确规定股东的诚信义务、公司为股东担保的必要书面形式记载义务、公司为股东担保的限额以及无限责任的例外适用情形,并通过规定设立严格的资本充实维持制度。
The one-man company’s “one-man shareholder” feature has become the reason many people advocate a one-man company to guarantee its shareholders. The author believes that one-person company guarantee for shareholders is the demand of the company’s interests, which is a manifestation of the company’s security right. However, one shareholder’s characteristic and the challenge of related party transactions can not be the reason for forbidding the company to guarantee the shareholders. Through the analysis of the present situation of the one-person company for the guarantee of shareholders in our country and the restriction of one-person company for the guarantee of the shareholders, the author suggests that our country should first improve the provisions of the company law on one-man companies, clarify the shareholders’ fiduciary duties in the laws and regulations, and guarantee the shareholders The necessary written record obligations, the company guarantees for shareholders and unlimited liability for the exception of the applicable circumstances, and by the provisions of the establishment of a strict system of capital preservation and maintenance.