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隐名出资人又叫隐名股东,是指实际认购出资,却不在公司章程、股东名册或工商登记材料中实际记载为股东的实际出资人。与此对应的,实际未出资,而对外显示为股东的则被称为显名股东或挂名股东。我国《公司法》第33条明确规定:“记载于股东名册的股东,可以依股东名册主张行使股东权利。登记事项发生变更的,应当办理变更登记,未经登记或者变更登记的,不得对抗第三人。”从中可以看出我国立法对隐名出资虽然间接承认其法律地位,但并非持鼓励态度,原因就是在现实生活中存在许多隐名出资来逃避诉讼、规避法院执行的现象。因此,笔者觉得有必要在此理清隐名出资人的法律地位,有效保护当事人的合法权益。
Anonymous investor, also known as anonymous shareholder, refers to the actual investor who actually subscribes for the capital contribution but does not actually record it as a shareholder in the articles of association, shareholders’ register or business registration materials. Corresponding to this, the actual non-funded, while the external shows as shareholders are called nominal shareholders or nominal shareholders. Article 33 of the Company Law of the People’s Republic of China clearly states: “Shareholders recorded in the register of shareholders may exercise their rights according to the register of shareholders. Where a change occurs in a registered matter, it shall apply for registration of alteration, and shall not fight without registration or alteration of registration The third person. ”It can be seen from the legislation of our country indirect recognition of the legal status of anonymous investment, but not encouraging, because there are many in real life anonymous investment to evade the lawsuit to circumvent the court’s implementation of the phenomenon. Therefore, I think it is necessary to clarify the legal status of the anonymous investor and effectively protect the legitimate rights and interests of the parties.