摘要： 我国新《公司法》顺应世界一人公司发展的潮流，首次承认一人有限责任公司的法律地位。现行一人有限责任公司的立法，对一人公司的性质进行了严格限定，其股东多元化，限定有最低注册资本和缴纳方式，限制股东设立一人公司的数量，增强了公司的透明度，简化了公司机构，建立了一人公司法人人格否认制度。但是，其仍然有进一步完善的空间。

关键词: 一人公司 , 立法特点

Abstract: New company law adjust the world one man’s limited company the current，first time that develop to admit the one man’s：limited company’s law position．Our country kind of current one man’s limited company’s lawmaking，proceeds to one man’s limited company strict limitative，diversification of its shareholder，limitative have the lowest registration capital with pay the way．and limit the shareholder to establish the quantity of the one man’s limited company rule，and strengthen the company’s clarity，and simplify the company organization，and establish the one man’s limited company law person the personality to deny the system．But．its further still have perfect necessity．

Key words: One man&rsquo, s company；legislation；Characteristics