《公司法》将一人公司的非破产清算法律制度规定安排在在有限责任公司的法律制度里面,没有考虑一人公司的特殊性,加上非破产清算程序本身的不完善性,使得一人公司的非破产清算在实践中存在诸多缺陷,本文既是在指出这些缺陷的基础上,针对一人公司的特殊性,提出针对这种特殊性的完善措施,包括将一人公司的非破产清算纳入特别清算,清算状态公示制度等 The “Company Law” will be one-person company’s non-bankruptcy liquidation legal system arranged in the limited liability company’s legal system which did not take into account the particularity of one-man companies, coupled with the non-bankruptcy liquidation process itself is not perfect, making one-person company’s non- The bankruptcy liquidation has many defects in practice. Based on the pointed out these defects, this article puts forward the perfection measures to this particularity according to the peculiarity of the one-man company, including including the non-bankruptcy liquidation of one-person company in special liquidation and liquidation Publicity system