浅析股东资格认定标准

股东资格认定涉及实质要件和形式要件两方面,单纯的实质要件或形式要件都不能成为认定股东资格的标准。因公司法的社团法性质,具有公示性外观的形式主义在认定股东资格中的作用更为显著,但在特定情形下,实质要件会发挥主导作用,因此我们坚持形式要件优先适用实质要件个别适用的原则。在股东资格认定的三种主要情形下,该原则都得以体现。

On Identification Standard of Shareholders Qualification

Shareholders qualification involves substantial elements and formal elements, while none of them can be regarded as the identification standard of shareholders qualification. Because of its community law nature, the company law lays more emphasis on formal elements, but in particular, the substantial elements may play a lead- ing role, which consequently causes us to use formal elements first. In the three main situations of identifying shareholders qualification, this principle should be reflected.