The Retention and Evolution of the Reversal of Burden of Proof System in Sole ProprietorshipsA Perspective on Balanced Interests

This article aims to use the principle of balanced interests as a guide, to analyze the reasons for the repeated modification of the reversal of the burden of proof system for a one-person company in the process of revising the new “Company Law”, to explore the balance between creditor protection and the risk burden of the actual controller in a one-person company, and to propose feasible suggestions while arguing for the reasonableness of the reversal of the burden of proof, further optimizing the legal personality denial system of a one-person company, and adding new leverage to balance the interests of creditors and actual controllers in a one-person company.