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目前在我国的公司法领域中出现了不少关于隐名股东的案件,对于隐名股东的内容最先出现在我国的公司法司法解释中。但是虽然法律规定了相关内容保障当事人权益,但我们的理论与制度设置仍然是粗糙的,不乏有矛盾之处。所以本文从隐名股东的基本概念入手,论及其渊源、与之相关联的法律关系和我国现行的法律内容,结合商事领域的思维方式与商法的基本规则中对隐名出资问题进行探讨,以望能够进一步实现对隐名出资的规制与保障。
At present, there are a lot of cases about hidden shareholders in the field of corporate law in our country. The content of hidden shareholders first appeared in our country’s judicial interpretation of company law. However, although the law stipulates that the relevant content protects the rights and interests of the parties concerned, our theory and system settings are still crude and there are many contradictions. Therefore, this article starts from the basic concept of dormant shareholders, discusses its origin, its related legal relationship and the current legal content in our country, discusses the problem of dormant contribution in combination with the thinking of commercial field and the basic rules of commercial law, In order to further realize the regulation and protection of anonymous funded.