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法律的产生是利益分化的结果,法律又是社会利益平衡的重要工具。公司运作过程中的投资行为涉及多个利益主体,公司法的作用之一便是平衡这些主体的利益。《公司法司法解释三》第25至27条对实际出资人和名义股东做出了规定。对隐名投资进行规范的法律法规在本质上就是一种利益调控机制,其应表达隐名投资中各主体的利益要求,平衡各主体之间的利益冲突,实现主体法律关系中的利益平衡。
Law is the result of the differentiation of interests, the law is an important tool for the balance of social interests. Investment activities in the operation of the company involve multiple stakeholders, and one of the roles of company law is to balance the interests of these entities. Articles 25 to 27 of “Company Law Interpretation III” make provisions for the actual contributors and nominal shareholders. The laws and regulations governing the anonymous investment are essentially a kind of interest control mechanism. They should express the interests of all the subjects in the hidden investment, balance the conflicts of interest among the various subjects, and achieve the balance of interests in the legal relations of the main body.