股东代位诉讼作为公司法上保护少数股东权的一项特殊司法救济措施,已为大多数国家的立法所认可。我国新修订的《公司法》对股东代位诉讼制度也作出了原则性规定。从法律适用的角度来看,法律应该进一步明确股东代位诉讼中的当事人,诉讼费用的承担以及相关的程序要件,以便更好的发挥股东代位诉讼在保护少数股东权方面的重要作用。 As a special judicial remedy for the protection of minority rights in the company law, the shareholder representative litigation has been approved by most countries’ legislation. China’s newly revised “Company Law” has also made provisions for the principle of shareholder subrogation. From the perspective of the application of law, the law should further clarify the parties involved in shareholder subrogation proceedings, the commitment of litigation costs and the relevant procedural requirements in order to give full play to the important role of shareholder subrogation in protecting minority rights.