规避法律型隐名投资问题浅探

Brief Analysis of Law Circumvent on Dormant Investment

在介绍几种常见的规避法律隐名投资情形的基础上,对不同隐名投资情形对公司存续的影响分别进行了分析,规避法律型隐名投资可能会导致公司被撤销,也有可能公司继续存续;在公司继续存续的情形,隐名股东可能对公司享有股权或可对显名股东主张股份财产利益或仅对显名股东享有债权;最后对我国公司法第199条规定进行反思,认为在条文的语义表达上存在瑕疵,对提交虚假材料或采取欺诈手段隐瞒重要事实设立公司的行为,行政处罚的重点在于违法行为人,而不是公司。

On the basis of introducing several common cases of law circumvent on dormant investment and analysizing the impact of different cases of dormant investment on the existence of companies, dormant investment evading laws may lead to the revocation of company, and the company may continue to exist. If the company continues to exist, the hidden shareholders may be entitled to share the shares or property of the company or only the interests of shareholders. Lastly, the paper examines Article 199 of the Companies Act of China, it is concluded that there are defects in the provisions of the semantics, for the submission of false or fraudulent materials hiding important facts and the establishment of the company, the focus of administrative punishment the doer, not the company.