公司隐名股东的法律规制

发布时间：2018-03-25 16:37

本文选题：隐名股东　切入点：股东资格　出处：《郑州大学》2011年硕士论文

【摘要】：我国司法实践中的隐名股东问题是一个突出的法律现象,由此引发的法律纠纷日益增多。但是,我国公司法中尚未明确规定隐名股东制度,其他相关法律中亦无关于隐名股东制度的规定,导致隐名股东制度在法律上处于“真空”状态。各级人民法院在审理隐名股东案件时,裁判标准不一,导致裁判结果各不相同,有损司法权威。最高人民法院于2011年2月颁布实施了公司法解释三,对隐名股东制度作出规制,试图扭转上述状况。由于该司法解释颁布时间较短,对隐名股东制度的规定尚不系统、具体,未能在司法实践中充分发挥作用。本文试图从公司法理论的角度,分析隐名股东的法律地位,在此基础上提出解决隐名股东问题的法律建议,期望以公司法理论来弥补现行法律的缺失。本文包括导言、正文及结论三个部分,正文分为四章。第一章简要阐述隐名股东及存在的问题。该部分从隐名股东的概念入手,详细阐述了隐名股东概念的内涵与外延,指出隐名股东的显著特征在于：隐名和向公司实际出资。接着阐释了隐名股东的成因及法律困境,指出隐名股东产生的根本原因是商人对利润最大化的追逐,直接原因为规制隐名股东制度的法律缺位,我国社会转型期特殊的国情使得隐名股东问题更加突出和复杂。第二章重点论述隐名股东制度的比较考察。通过对不同法系之间的比较,指出英美法律通过发达的信托制度妥善解决隐名股东问题,而大陆法系国家由于信托制度不及英美法律发达、既有理论的约束使得隐名股东问题一直困扰着公司法立法者、司法者和学者。同时,分析、比较了我国公司法中的相关规定,最高人民法院的倾向性意见。第三章为隐名股东的法律分析,这是本文的重点。笔者首先分析了隐名股东的法律属性,认为隐名股东的法律属性为“有限违法”,即只要不违反效力性强制性规范,就可认可其效力；接着,指出隐名股东的核心问题是隐名股东股东资格的认定标准,提出以“修正形式说”的观点来认定其股东资格,并提出了认定隐名股东股东资格的实质要件和程序要件；最后,以“修正形式说”为依据,详细分析了隐名股东在公司中的法律地位。第四章为规制隐名股东的法律建议。笔者在详细分析了对隐名股东法律规制的必要性、可行性的基础上,提出我国对隐名股东制度的法律规制的途径为先由最高人民法院制定司法解释,后由立法机关修订公司法确立隐名股东制度；并设计了规制隐名股东制度的具体法律条文。
[Abstract]:The problem of dormant shareholders in judicial practice is an outstanding legal phenomenon, and the legal disputes arising therefrom are increasing day by day. However, the system of dormant shareholders has not been clearly stipulated in the company law of our country. Other relevant laws also have nothing to do with the provisions of the hidden shareholder system, which leads to a "vacuum" in the law. When people's courts at all levels try cases of anonymous shareholders, the judgment standards are different, resulting in different adjudication results. In February 2011, the Supreme people's Court promulgated and implemented the third interpretation of the Company Law to regulate the system of dormant shareholders in an attempt to reverse the above situation. The regulation of the system of dormant shareholders is not systematic and concrete, and it can not play a full role in judicial practice. This paper tries to analyze the legal status of hidden shareholders from the angle of company law theory. On this basis, the author puts forward some legal suggestions to solve the problem of dormant shareholders, hoping to make up the deficiency of the current law with the theory of company law. This paper includes three parts: introduction, text and conclusion. The text is divided into four chapters. The first chapter briefly describes the hidden shareholders and the existing problems, this part from the concept of hidden shareholders, elaborated in detail the connotation and extension of the concept of anonymous shareholders, This paper points out that the prominent characteristics of hidden shareholders are: anonymous shareholders and the actual contribution to the company, then explains the causes and legal difficulties of hidden shareholders, and points out that the fundamental reason for the emergence of hidden shareholders is the pursuit of profit maximization by businessmen. The direct reason is the lack of law to regulate the system of dormant shareholders, and the special national conditions in the period of social transformation of our country make the problem of hidden shareholders more prominent and complex. The second chapter focuses on the comparative investigation of hidden shareholders system. Through the comparison between different legal systems, it points out that the Anglo-American law properly solves the problem of hidden shareholders through the developed trust system. Because the trust system is not as developed as the Anglo-American law, the hidden shareholder problem has been perplexing the corporation law legislators, jurists and scholars because of the limitation of the theory. At the same time, this paper analyzes and compares the relevant provisions in the company law of our country. The tendentiousness opinion of the Supreme people's Court. The third chapter is the legal analysis of dormant shareholders, which is the focus of this paper. Firstly, the author analyzes the legal attributes of dormant shareholders and holds that the legal attributes of dormant shareholders are "limited illegal", that is, as long as they do not violate the mandatory norms of validity. Then, the author points out that the core problem of dormant shareholders is the criteria for determining the qualification of dormant shareholders, and puts forward the viewpoint of "modified form theory" to identify their shareholder qualifications. Finally, based on "modified form theory", the author analyzes the legal status of dormant shareholders in the company in detail. The fourth chapter is the legal advice to regulate the dormant shareholders. The author analyzes the necessity and feasibility of the legal regulation of the dormant shareholders in detail. The author points out that the way to regulate the system of dormant shareholders in our country is that the Supreme people's Court first formulates the judicial interpretation, then the legislature modifies the Company Law to establish the system of hidden shareholders, and designs the specific legal provisions to regulate the system of dormant shareholders.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

【引证文献】