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认定股东资格应综合考虑实质要件和形式要件两个因素:实质要件,即向公司投资的事实;形式要件,即股东姓名或名称被记载在公司章程或股东名册上.
论冒名股东的法律责任
【摘 要】
：
认定股东资格应综合考虑实质要件和形式要件两个因素:实质要件,即向公司投资的事实;形式要件,即股东姓名或名称被记载在公司章程或股东名册上.
【机 构】
：
晋江市公安局
【出 处】
：
新财经（理论版）
【发表日期】
：
2010年6期
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