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关于隐名出资人的股东资格认定问题,因《公司法》缺乏相关的规定,导致实践中对其股东资格认定处理标准不一,严重地影响到了司法的权威性。理论界对待此问题提出了实质说、形式说以及折衷说,但都各持己见。2011年《最高人民法院关于适用〈中华人民共和国公司法〉若干问题的规定(三)》的出台,肯定了隐名出资人取得股东地位的可能性,并对隐名出资问题作了相关的规定,但其本身仍有诸多不足之处。本文从隐名出资人股东资格的认定学说入手,对其进行论析并提出认定的原则和要件,通过分析隐名出资人的出资义务和责任阐述对第三人的权利保护。
Concerning the identification of the hermit investor’s shareholders, due to the lack of relevant provisions of the Company Law, the standard of handling their shareholder qualification in practice is different, which seriously affects the authority of the judiciary. Theorists have put forward the substance, the form and the compromise to treat this issue, but all disagree. The Provisions of the Supreme People’s Court on Certain Issues Concerning the Application of the Company Law of the People’s Republic of China in 2011 (III) confirmed the possibility of the anonymous investor obtaining shareholder status and made relevant provisions on the issue of anonymous financing , But there are still many deficiencies in itself. This article starts from the theory of accreditation of anonymous investor as a shareholder, discusses the principles and requirements of the affirmation, and analyzes the rights and obligations of the third party by analyzing the contribution obligation and responsibility of the anonymous investor.