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作为一种特殊的公司形式,一人公司由于其设立的简便性,较低的运营成本以及股东的有限责任而备受投资者的青睐,在实践中极大的鼓舞了投资者的热情。但其同时也对传统的公司法理论和公司治理结构带来了极大的挑战,增加了债权人和社会公众的风险。公司法人人格否认制度是对公司有限责任缺陷的有益补充,在制约一人公司在现实中的弊端方面有着重要的意义。
As a special form of company, one-man companies are favored by investors due to their simplicity of establishment, lower operating costs and shareholders’ limited liability. In practice, one-man companies have greatly encouraged the enthusiasm of investors. But it also brings great challenges to the traditional corporate law theory and corporate governance structure, which increases the risk of creditors and the public. The denial of corporate personality is a useful complement to the limitation of limited liability of the company, which plays an important role in restricting the drawbacks of one-person company in reality.