我国现行《公司法》对一人有限责任公司的承认,是我国公司法理论的重大突破。一人公司从最初的一种事实上的公司,发展成为当今一种具有独立法人资格、合法地位的现代公司形式,是人们公司法理念的创新和经济社会发展的客观要求。本文试图从公司法理论的发展和创新、现代经济社会的客观要求、一人公司的司法和立法实践等方面,阐述一人公司的合法地位及其法律制度。 The recognition of one-person limited liability company by the current “Company Law” in our country is a major breakthrough in the theory of corporate law in our country. One-man company has developed from the original de facto company into a modern company form with independent legal person status and legal status. It is an objective requirement of people’s innovation of corporate law concept and economic and social development. This article attempts to elaborate the legal status and legal system of one-person company from the aspects of the development and innovation of corporate law theory, the objective requirements of modern economy and society, the judicial and legislative practice of one-man company.