论有限责任公司股东资格的认定标准

On the Criteria for Determining Shareholder Status in Limited Liability Companies

摘要: 股东资格是股东享有股权的前提。实践中，股东资格认定的纠纷，大多因登记不规范，或内部设计与登记外观不符所致。股东之间对股东资格或股权比例作内部安排时，如不违反法律的强制性规定，应按照意思实质主义解释。但公司与股东的利益并不完全一致，当公司意思与股东意思不一致时，应当按照公司意思，优先维护公司权益。为了维护商事交易安全和稳定交易秩序，涉及外部善意相对人时，对公司股东资格的认定应按照外观形式主义解释。认定股东资格时，应当充分考量案件事实，厘清意思实质主义和外观形式主义，选择更为合适的认定标准。

Abstract: Shareholder status constitutes the prerequisite for shareholders to exercise their equity rights. In practice, disputes over the determination of shareholder status predominantly arise from irregular registration practices or discrepancies between internal arrangements and registered appearances. When shareholders internally agree on shareholder status or equity proportions, such arrangements should be interpreted under the doctrine of substantive intent, provided they do not contravene mandatory legal provisions. However, the interests of a company and its shareholders are not entirely aligned. In cases where the company’s intent diverges from that of its shareholders, priority should be accorded to the company’s intent to safeguard its rights and interests. To uphold the security of commercial transactions and stabilize market order, the determination of shareholder status involving external bona fide counterparties must adhere to the doctrine of formal appearance. In adjudicating shareholder status, courts must thoroughly evaluate factual circumstances, clarify the interplay between substantive intent and formal appearance, and select the most appropriate standard of determination.