摘要
有限责任公司的名义股东是因实际出资人隐名出资而形成的具备股东形式要件但未实际出资的主体。就名义股东的法律地位认定问题,理论界有实质说、形式说和内外区别说三种观点,这三种观点都各持理由但也都存在着难以克服的缺陷。《公司法司法解释(三)》为解决部分问题提供了依据,但在理论上仍应从外观主义的角度入手,符合外观主义的适用条件时,确认名义股东的股东身份;不属于适用外观主义的情形时,则根据具体个案再行判断。
The nominal shareholder of Limited Liability Company is someone who has shareholders' formal requirements without actual investment,because of the actual investor's dormant investment.As to the issue of legal status of nominal shareholder,there are three doctrines in academic fields,the formal doctrine,the substantive doctrine and the doctrine of distinction,which have their reasons but also has their limitations.The new judicial interpretation provides ways for solving some of problems,while theoretically it should start from the perspective of representation to deal with the problem.When it fits the applicable condition of representation,we confirm the shareholder qualification of nominal shareholders,in contrast,to judge them according to their specific cases.
出处
《福建商业高等专科学校学报》
2011年第2期82-88,共7页
Journal of Fujian Commercial College
关键词
名义股东
隐名出资人
外观主义
Nominal Shareholder
Dormant Investor
Representation