隐名股东在我国经济领域因两种原因而产生。其一,因实际出资人不具备法律、法规所要求的出资人资格而委托具有出资资格的人员向被投资企业出资,如不允许出资的国家公务员委托非国家公务员向某企业投资,非具备出资资格的注册会计师委托具备出资资格的注册会计师向会计师事务所投 Hidden shareholders in China’s economy for two reasons. First, because the actual investor does not have the qualifications of the investor as required by laws and regulations, commissioned personnel with funding qualifications to contribute to the investee enterprise. If non-state civil servants are not allowed to contribute to a non-state civil servant to invest in an enterprise, Qualified certified public accountants commissioned qualified certified public accountants to the accounting firm to vote