隐名出资法律适用若干问题研究——兼评《公司法解释三》相关条文

在隐名出资股东资格认定问题上,《公司法解释三》区分内部法律关系与外部法律关系,分别采取不同的调整规则。在内部关系上,根据"谁出资,谁受益"的原则,实际出资人是股权的最终归属者;在外部关系上,依据股东名册记载和工商登记的内容确定股东资格,实际出资人的身份"转正",必须受到其他股东同意权的限制,笔者认为,此限制应当和股东对外转让股权适用一致的同意权比例标准,即"经其他股东过半数同意"。根据外观主义理论,并基于名义股东与实际出资人之间的特殊法律关系,名义股东应与实际出资人就瑕疵出资对公司债权人承担连带赔偿责任。

On Several Legal Issues about Anonymous Contribution--And Evaluation of Relevant Articles of Interpretation Three about Company Law

Anonymous contribution relates to internal legal relationship between actual investor and nominal shareholder, as well as the external legal relationship between actual investors, shareholders and third parties. On the problem of identification of dormant shareholders＇ qualifications, ＂Judicial Interpretation Three about Company Law＂ takes a double standard, rather than a single substantive standard. The proportion of shareholders＇ consent rights about identity recognition of actual investor should be same as transfer of ownership,that is, ＂by the consent of a majority of the other shareholders.＂