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近年来,随着社会主义市场经济的不断发展和投资需求的日益增长,催生了公司的实际出资人和记载于公司章程、股东名册、工商部门的登记资料中记载、登记的股东不一致的现象——隐名投资。《公司法司法解释(三)》(下称“司法解释三”)虽然正式将隐名投资纳入法律规制之轨道,但其规定仍难以满足现实需要。对此,本文将从厘清隐名投资人、显名投资人、公司其他股东之间的法律关系出发,在此基础上找到现行法律规定不足之处,进而探求完善立法的途径,最终服务于司法实务中解决隐名投资纠纷的需要。
In recent years, with the continuous development of the socialist market economy and the growing investment demand, the actual investors of the company and the inconsistencies among the registered shareholders recorded in the company’s articles of association, shareholders’ register, - Anonymous investment. Although “the judicial interpretation of the Company Law (III)” (hereinafter referred to as “the judicial interpretation of the three”) formally introduces the anonymous investment into the track of legal regulation, its provisions are still difficult to meet the actual needs. In this regard, this article will clarify the legal relationship between the hidden investors, the distinguished investors and the other shareholders of the company, on this basis to find the inadequacies of the existing laws and regulations, and then explore ways to improve the legislation, and ultimately serve the judiciary Practice to resolve the need for anonymous investment disputes.