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随着社会经济的发展,隐名投资现象大量涌现。在隐名投资中,实际出资人履行出资义务,却藏身幕后代请他人为名义股东。最高人民法院通过的《关于适用〈中华人民共和国公司法〉若干问题的规定(三)》明确承认实际出资人具有股东资格。但是,实际出资人的存在是否具有正当性,有必要从法律价值角度加以分析。研究表明,实际出资人的行为通常不具有合法性,承认其股东资格有悖于公平原则、效率原则和秩序原则。
With the development of society and economy, a large number of anonymous investment emerge. In aided investment, the actual investor to fulfill their contribution obligations, but hiding behind the scenes to hire others as the nominal shareholder. The Provisions of the Supreme People’s Court on Several Issues Concerning the Application of the Company Law of the People’s Republic of China (III) "It is expressly admitted that the actual contributor shall have the qualifications of the shareholders. However, it is necessary to analyze the existence of the actual contributors from the perspective of legal value. The research shows that the act of the actual contributor usually does not have the legitimacy and admits that the shareholders’ qualifications run counter to the principle of fairness, efficiency and order.