隐名投资下的股东资格认定及其法律关系

介绍了国内外关于挂名股东和隐名股东的资格认定学说及其立法。认为要认定挂名股东和隐名股东的股东资格，应兼顾形式要件和实质要件标准。在形式要件中，公司章程、工商登记、出资证明、股东名册对股东资格的认定都有影响。在实质要件上，应考虑到挂名股东是否有作为股东的真实意思表示，实际行使股东权利对认定挂名股东的股东资格也有重要意义。同时，提出要运用股权信托关系来梳理二者的法律关系。

Shareholder Eligibility and Legal Relationship in Hidden Investment

The theories and methods of qualification and legislation about nominal shareholders and implicit shareholders are introduced. The standards of both the form elements and the real elements should be adopted in maintaining the qualification of the nominal shareholders and implicit shareholders. In the form elements, the affirmance of qualification is affected by the company charter, business registration, investment certification, the register list of shareholders. In the real elements, the key point is whether the nominal shareholder expre~es his true meaning and performs his actual rights as being a shareholder. The equity trust relation is applied to sorting out the legal relationship between the two kinds of shareholders.