实际股东的学理解释及主要类型  

Theoretical Explanation and Main Type of Actual Shareholders

作　　者：葛伟军 Ge Weijun

机构地区：[1]复旦大学法学院

出　　处：《法学》2023年第2期90-103,共14页Law Science

基　　金：2021年国家社科基金一般项目《受益股东的法律地位及权利保护研究》(编号:21BFX096)的阶段性研究成果。

摘　　要：股东资格与股东权利相互影响。如具备股东资格,可以推定其享有股东权利,但权利的实际行使也可导致资格的确认。股权在三种层次上被混用:出资份额或股份、依附于出资份额或股份的广义上的类别权利、股东权利。对股权享有利益的人包括名义股东、实际股东以及股权利益分享人。名义股东为法律上的股东,享有法定利益。实际股东享有股权的受益性或物权性利益,而股权利益分享人的利益主要是契约性或身份性利益。根据实际股东与名义股东或公司之间的关系是否是信义关系,实际股东又可以分为受益股东和非受益股东两大类。应当在厘清股东资格、股东权利以及股权等概念的基础上识别实际股东,平衡其与名义股东之间的关系,并维护其合法权益。The qualification of shareholders and the rights of shareholders affect each other. If they have the shareholders’ qualification, they can be presumed to be entitled to the shareholder rights, but the actual exercise of the rights can also lead to the confirmation of the qualification. Equity is mixed at three levels, including the shares, the class rights attached on the shares in a broad sense, and the shareholders’ rights. There are mainly three types of persons who are entitled to the interests of equity, namely, the nominal shareholders, the actual shareholders and the equity interest sharers. As the legal shareholders, the nominal shareholders have the statutory interests. The interests of the actual shareholders are mainly beneficial or proprietary interests, while the interests of equity interest sharers are mainly contractual or identity interests. According to whether the relationship between the actual shareholders and the nominal shareholders or the company is fiduciary or not, the actual shareholders can be generally classified into two categories, beneficial and non-beneficial actual shareholders. On the basis of clarifying the concepts of the shareholders’ qualification, the shareholders’ rights and the equity, we should identify the actual shareholders, balance the relationship between the nominal shareholders and them, and protect their benefits.

关 键 词：股东资格 股东权利 名义股东 实际股东 股权利益 

分 类 号：D922.291.91[政治法律—经济法学]