The balance of distribution of risk and profit between shareholder and creditor, as an important subject of company law, is of essential importance to the healthy development of the company and the prosperity of social economy. The traditional company theory established limited liability to maintain the balance distribution. In addition, the company law sets up a series of regulations regarding the establishment, governance, accounting and auditing, winding up and liquidation of the company, to separate the company and shareholder and ensure the rationality of limited liability.However, the long-lasting balance encounters great challenge in one-man company, where the sole shareholder are using the company, deliberately or otherwise, as a device to achieve certain personal profits and avoid obligations。The rightful interest of the creditor is seriously jeopardized. The distribution of profit and risk between the shareholder...
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