有限责任公司未出资股东资格探析

在近几年的公司诉讼实践中，股权纠纷不断涌现，其中因为股东未出资引起的股权纠纷也颇多。未出资股东的股东资格的认定，在实务界与理论界的争议较大，而其在处理实践纠纷中的重要性却是毋庸置疑的。一方面，股东资格是股东权行使的依据，对于保护股东的合法权益具有非常重要的现实意义；另一方面，否认了未出资股东的股东资格，对其责任的追究也就失去了根据。从我国现行公司法的相关规定、资本形成制度的转变、股东资格与股东权利的关系可以推导出：股东未实际出资并不影响其股东资格的取得，但其不应享有相应的股东权利。

On the Issue of Shareholder Qualification for Shareholders without Financial Contribution in a Limited Company

In recent years＂ practice of company lawsuits, the disputes over equity are on the increase. One of the disputes is caused by shareholders without financial contribution in a limited company. There exist great disputes over the determination of shareholder qualification for shareholders without financial contribution in the fields of practice and theory. And the shareholder qualification plays an important role in dealing with disputes. On one hand, the shareholder qualification is the base for shareholders to execute their rights and is of great significance to protect the legal interests of the shareholders. On the other hand, the denial of shareholder qualification for shareholders without financial contribution will lead to the failure of investigating the shareholders for liability.