摘要
在公司法律制度革新演变的背景之下,隐名股东资格确认问题备受关注。实质说、形式说和区分说均各有侧重,利弊皆存;司法实践中确认标准异化。基于利益衡量视角,隐名股东资格的确认应当审其要义,察其核心,构建层次化的规则。代持协议为基础法律关系,应首先确认其效力,以实际出资为核心,并以是否参与经营管理或者取得股东或第三人认可进行分类审查,打通隐名股东资格确认的逻辑,维持多主体之间的利益平衡。
Under the background of the innovation and evolution of the company legal system,the confirmation of dormant shareholders’qualification has attracted much attention.The theory of substance,form and distinction all have their own advantages and disadvantages;the standard of confirmation is alienated in judicial practice.Based on the perspective of interest measurement,the confirmation of dormant shareholders’qualification should focus on its essence and construct hierarchical rules.Equity holding agreement is basic legal relationship,its effectiveness should be confirmed first,with the actual investment as the core element,the operation and approval of shareholders or the third party should be examined,so as to break through the logic of confirmation of dormant shareholders’qualification and maintain the balance of interests among multiple subjects.
作者
朱道谭
杨洋
陈茜茜
Zhu Daotan;Yang Yang;Chen Qianqian(Law School,Anhui University,Hefei Anhui 230601,China)
出处
《河北科技师范学院学报(社会科学版)》
2021年第1期72-77,共6页
Journal of Hebei Normal University of Science & Technology(Social Sciences)
关键词
股权代持
实际出资人
股东资格
层次化
equity holding on behalf
actual investor
shareholder qualification
hierarchical