有限责任公司隐名股东资格认定问题探 析简

股东资格是出资人行使股东权利、承担股东义务的基础。在有限责任公司中的隐名股东资格认定问题上，“双重标准、内外有别”应当成为处理隐名股东资格纠纷遵循的基本原则。具体而言，对于公司内部关系．隐名股东和显名股东之间对股东资格及股权权益的分配有约定的依约定，无约定或约定不明的，原则上依据股东资格认定的实质要件来判断：对于公司外部关系，依据股东资格认定的形式要件来判断，即原则上确认显名股东的股东资格，并以工商登记的效力为最高标准。

An Analysis of Dormant Partner Qualification of Limited-Liability Company

Shareholders qualification is the basis on which the investor exercises shareholder＇s rights and assumes shareholder＇s obligations. ＊＂Double standards, differentiation within and without＂ should be the basic principle to follow when identifying the qualification of dormant partner of the limited liability company. Specifically, inside the company, the qualification and distribution of stock stockhold- er＇s equity between dormant partner and registered greement if there is; if there is no agreement or the partner should be implemented according to the a- agreement is inexplicit, it should be judged by the substantial elements of qualification determination; for the relations outside the company, it should be determined according to the formal elements of qualification determination, that is to determine the regis- tered shareholder＇s qualification, and take the effectiveness of the business registration as the supreme.