在出资瑕疵公司的民事诉讼主体资格问题上,我国现行有关法律并未做出明确规定。笔者基于行政行为公定力及行政权与司法权平等制衡的原则,认为我国司法机关无权直接否认出资瑕疵公司的民事诉讼主体资格,而应建议行政机关先行撤销公司;要么就修改法律,明确授权司法机关撤销、否认的权力或者是实行公司的司法机关登记制。 On the qualification of the main body of civil litigation funded by a defective company, the current relevant laws in our country have not made any explicit stipulations. Based on the principle of the public power of administrative act and the equal check and balance between executive power and judicial power, the author thinks that the judiciary in our country has no right to directly deny the eligibility of the civil litigation of the defective company. Instead, the administrative organ should be recommended to cancel the company first. Judicial authorities revoked, denied the power or the implementation of the company’s judicial organs registration system.