随着市场经济的不断发展,WTO下的中国在与国际接轨的过程中,多种多样的公司形态以及投资方式开始涌现出来,同时也呈现出许多亟待解决的问题。这些新鲜事物永远超前于现实法的规定而存在,并且,在“无形之手”的推动下,不少特殊做法在实践中已经稳定下来,这其中,“隐名股东”就是尤为典型的一个概念,它存在范围极广且现存的公司法未做出明确规定,至今没有一个统一的说法。因为缺乏固定的法律法规的引导和约束,它像一柄双刃剑,在经济生活中既给人们带来了更自由的投资形式,也造成了不少困扰。本文旨在通过综合现有的各方观点,对隐名股东这一制度作出恰当的分析,为已经成为或想要成为隐名股东的投资者提供一点帮助。 With the continuous development of the market economy, China under the WTO has emerged with a variety of corporate forms and modes of investment in the course of becoming more closely integrated with the world. At the same time, many problems that are in urgent need of solution have emerged. These new things are always ahead of the provisions of the law of reality and there are many special practices that have stabilized in practice under the impetus of Invisible Hand, in which “hidden shareholders” are especially A typical concept, it exists in a very wide range of existing company law is not made clear, so far there is no unified statement. Because of the lack of guidance and restraints on fixed laws and regulations, it is like a double-edged sword, which gives both people more freedom to invest in their economic life and has caused many troubles. The purpose of this article is to provide an appropriate analysis of the system of anonymous shareholders by combining existing views of all parties and to provide some help to those investors who have become or would like to become anonymous shareholders.