【摘要】 法院对夫妻公司是否属于一人公司的问题，经历了从否定到肯定的态度转变。法院突破了过去严格规范解释的态度，以夫妻财产共同共有的特殊性质，认为股东主体具有利益的一致性和实质的单一性，且内部缺乏制衡监督机制，极易产生财产混同，与一人公司具有高度的一致性，从而认定夫妻公司属于实质的一人公司，适用法人人格否认的特别规定，保护债权人权益。虽然该解释在目的层面上具有一定的合理性，但忽视了夫妻团体的伦理实体属性，未考虑夫妻财产关系中个人价值属性，有违夫妻关系发展的时代趋势；并且缺乏制衡机制，易产生财产混同也并非夫妻公司的固有特征。该司法态度转变的裁判基础欠缺一定的合法性与合理性，为防止公司法人人格否认的滥用，今后司法实践中仍应谨慎认定夫妻公司属于一人公司。更多还原

【Abstract】 The court has experienced a change from negative to positive attitude on the question of whether the husband-wife company is a one-person company. The court breaks through the strict attitude, and with the special properties of the joint ownership of belongings of husband and wife, it believes that the shareholders subject has consistency and essence of oneness, and the lack of checks and balances internal supervision mechanism, and is easy to produce property confusion, which has a high degree of consistency with the oneperson company. Thus, the court decides that husband-wife company is essentially a one-person company, legal person personality denial of special provisions shall be applicable to protect the creditors’ rights and interests. Although this explanation is reasonable at the objective level, it ignores the ethical entity attribute of the husband and wife group and fails to consider the individual value attribute of the husband and wife property relationship, which goes against the trend of the times of the development of the husband and wife relationship.At the same time, the lack of checks and balances mechanism makes it easy to produce property confusion and is not the inherent characteristics of husband-wife companies. The basis of the change of the judicial attitude lacks legitimacy and rationality. In order to prevent the abuse of the denial of corporate personality as a legal person, the husband-wife company should still be carefully identified as a one-person company in the future judicial practice.更多还原