本文關(guān)鍵詞：隱名投資相關(guān)法律問(wèn)題探析　出處：《華東政法大學(xué)》2015年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 隱名投資 股東資格 投資款

【摘要】：目前在我國(guó)學(xué)術(shù)界對(duì)隱名投資問(wèn)題雖有不少學(xué)者加以研究,但主要關(guān)注點(diǎn)在隱名投資人股東資格的認(rèn)定上。而實(shí)務(wù)中,涉及隱名投資糾紛的當(dāng)事人大多是因?yàn)橥顿Y款問(wèn)題而訴至法院。對(duì)于此類(lèi)案件,法院不能局限于對(duì)股東資格的考察,還需要對(duì)具體的投資關(guān)系進(jìn)行認(rèn)定。此時(shí),不僅僅涉及隱名投資關(guān)系本身的認(rèn)定問(wèn)題,還包括其他法律關(guān)系,而這些法律關(guān)系往往以隱名投資作外衣。因此,解決涉及隱名投資相關(guān)問(wèn)題的關(guān)鍵在于厘清投資款的性質(zhì),只有對(duì)投資款作出正確處理,才能徹底解決紛爭(zhēng)。本文立足于有限責(zé)任公司中存在的隱名投資現(xiàn)象,在對(duì)各法院裁判案件進(jìn)行分類(lèi)梳理的基礎(chǔ)上,探索我國(guó)在審理涉及隱名投資案件的過(guò)程中對(duì)投資款性質(zhì)的認(rèn)定標(biāo)準(zhǔn)與處理思路。全文共分為三個(gè)部分:導(dǎo)言、正文和結(jié)語(yǔ)。其中,正文為四章。在導(dǎo)言部分,筆者闡述了以投資款性質(zhì)的認(rèn)定為視角撰寫(xiě)本文的緣起,通過(guò)相關(guān)案例判決書(shū)的搜集、分析,對(duì)目前審判實(shí)務(wù)中涉及隱名投資問(wèn)題的思考,引出本文的研究方法和價(jià)值,同時(shí)指出其創(chuàng)新及不足之處。第一章通過(guò)對(duì)北大法寶司法案例信息庫(kù)中搜集的涉及隱名投資糾紛進(jìn)行統(tǒng)計(jì)歸納,從而提出目前我國(guó)涉及隱名投資問(wèn)題相關(guān)糾紛的司法現(xiàn)狀。同時(shí),在對(duì)案例判決分析的基礎(chǔ)上,按所投資金是否有隱名投資之實(shí)為標(biāo)準(zhǔn),將涉及隱名投資問(wèn)題的糾紛劃分為隱名投資類(lèi)糾紛和非隱名投資類(lèi)糾紛,并選取三則典型案例,對(duì)上述兩種類(lèi)型糾紛進(jìn)行類(lèi)型化分析。第二章是對(duì)隱名投資現(xiàn)象進(jìn)行一般法律分析。首先,通過(guò)對(duì)“隱名投資”和“隱名股東”基本概念的解析得出本文的研究范圍,并通過(guò)將“隱名股東”與“空股股東”、“干股股東”、“冒名股東”等概念進(jìn)行辨析,更加準(zhǔn)確地理解隱名投資的含義,從而得出隱名投資的特征。其次,結(jié)合中國(guó)公司法實(shí)踐的現(xiàn)狀,分析隱名投資的形成原因,并對(duì)其存在的合理性予以分析。最后,分別考察兩大法系國(guó)家關(guān)于隱名投資糾紛的處理方式,并簡(jiǎn)要列舉我國(guó)最高人民法院和一些地方高級(jí)人民法院關(guān)于隱名投資問(wèn)題的指導(dǎo)意見(jiàn)。第三章是根據(jù)理論爭(zhēng)議和各地法院司法裁判,指出隱名投資在實(shí)務(wù)中存在的問(wèn)題。因?yàn)閷?shí)務(wù)中存在的部分問(wèn)題在現(xiàn)行法律規(guī)定中無(wú)法得到明確,使得對(duì)投資款項(xiàng)性質(zhì)的認(rèn)定界限模糊,從全國(guó)法院近期審理案件的情況來(lái)看大致存在如下問(wèn)題:一是投資與借貸的辨析問(wèn)題。投資與借貸是兩個(gè)完全不同的法律問(wèn)題,但是在實(shí)踐中大量存在著名為投資,實(shí)為借貸和名為借貸,實(shí)為投資的情形。法院在審理具體案件中,尚無(wú)明確的標(biāo)準(zhǔn)來(lái)科學(xué)甄別真假投資與借貸。二是隱名投資人股東身份的認(rèn)定問(wèn)題。涉及隱名投資問(wèn)題很多,在排除完民間借貸的可能性后,大多數(shù)糾紛都要以判斷隱名投資人的股東身份為基礎(chǔ)。由于隱名股東資格問(wèn)題的本身比較復(fù)雜而且沒(méi)有明確的法律標(biāo)準(zhǔn),我國(guó)學(xué)術(shù)界對(duì)于隱名投資人股東身份的認(rèn)定問(wèn)題大致存在三種學(xué)說(shuō):實(shí)質(zhì)說(shuō)、形式說(shuō)和折中說(shuō)(包括內(nèi)外區(qū)別說(shuō)、隱名代理說(shuō))。而人民法院在審理隱名投資人股東身份認(rèn)定糾紛時(shí)的處理方式也存在差異:一種是以糾紛涉及公司內(nèi)外部關(guān)系為區(qū)分標(biāo)準(zhǔn),針對(duì)內(nèi)部爭(zhēng)議,應(yīng)當(dāng)以當(dāng)事人真實(shí)意思為準(zhǔn);當(dāng)爭(zhēng)議涉及公司以外第三人時(shí),以商法上的公示主義和外觀主義為原則處理。另一種是以公司和其他股東的知曉程度為區(qū)分標(biāo)準(zhǔn),確定是否需獲得公司其他股東過(guò)半數(shù)的同意。三是其他類(lèi)型投資性質(zhì)的認(rèn)定問(wèn)題。根據(jù)目前相關(guān)法律法規(guī)及司法解釋,法院在審理與隱名投資相關(guān)的糾紛時(shí)采取的態(tài)度大多是,在不能證明實(shí)際出資人與名義股東之間有類(lèi)似于代持股的隱名投資意思表示,公司也沒(méi)有在能夠證明實(shí)際出資人地位的相關(guān)材料上予以記載時(shí),應(yīng)當(dāng)認(rèn)定該投資人與名義股東之間是借貸關(guān)系。然而,部分法院存在不同的處理情形:有的法院既不確認(rèn)投資人的股東資格,同時(shí)也否認(rèn)借貸關(guān)系的存在;有的法院在否認(rèn)投資人股東身份后,沒(méi)有明確訟爭(zhēng)投資款的性質(zhì),直接判令返還投資款。前者做法僅僅將隱名投資行為區(qū)分為股權(quán)投資和民間借貸兩種情形,忽視或否認(rèn)其他類(lèi)型投資的存在,即投資者基于真實(shí)投資合意的投資情況的存在;后者做法雖承認(rèn)了此種投資行為的客觀存在,但始終未明確此種出資方式的法律性質(zhì)。如何認(rèn)定基于真實(shí)投資合意的投資行為,目前尚屬于司法實(shí)踐的空缺之處。四是投資款的返還問(wèn)題。具體包括幾個(gè)難點(diǎn)問(wèn)題:一是隱名投資人返還投資款的請(qǐng)求能否得到支持的問(wèn)題。當(dāng)隱名投資人與名義股東因公司的經(jīng)營(yíng)理念、投資決策、利潤(rùn)分配、債務(wù)承擔(dān)等問(wèn)題產(chǎn)生分歧而無(wú)法協(xié)商解決時(shí),隱名投資人往往會(huì)要求返還投資款。此時(shí),法院是否會(huì)支持該項(xiàng)訴請(qǐng),倘若支持,那么對(duì)公司、其他股東和公司以外第三人將會(huì)產(chǎn)生何種影響。二是關(guān)于投資款由誰(shuí)返還問(wèn)題�，F(xiàn)實(shí)中存在兩種隱名情形,一種是投資人和名義股東之間達(dá)成協(xié)議,另一種是投資人與項(xiàng)目公司之間達(dá)成協(xié)議。針對(duì)上述兩種情形引發(fā)的投資款糾紛,具體的處理方式是不同的。三是投資回報(bào)如何返還問(wèn)題。投資法律關(guān)系最突出的特征是投資人出資后無(wú)論是否參與公司的經(jīng)營(yíng)管理,都必須在享有利益的同時(shí)承擔(dān)風(fēng)險(xiǎn)。實(shí)踐中投資雙方有的事先約定了利益回報(bào)的方式,有的沒(méi)有約定。此時(shí)一旦發(fā)生糾紛,投資能否得到回報(bào)以及利益回報(bào)的方式則具有不確定性和多樣性。第四章是針對(duì)第三章指出的司法實(shí)踐中存在的問(wèn)題,提出相應(yīng)的解決對(duì)策,試圖構(gòu)建我國(guó)涉及隱名投資案件的裁判標(biāo)準(zhǔn)。具體包括:第一,投資與借貸的認(rèn)定標(biāo)準(zhǔn)。在審判實(shí)踐中,投資人與項(xiàng)目公司以投資形式掩蓋相互間借貸關(guān)系或者以借貸之名,行投資之實(shí)的情況時(shí)有發(fā)生。如何認(rèn)定雙方間實(shí)為借貸關(guān)系抑或投資關(guān)系,關(guān)鍵在于審查協(xié)議中投資人的權(quán)利義務(wù)的約定。借貸關(guān)系最本質(zhì)的特征在于所借款項(xiàng)按期確保歸還,出借人無(wú)論以何種名義出借錢(qián)款,其最終目的是到期由借款人還本付息或給予一定的其他利益;而股權(quán)投資法律關(guān)系亦有其固有的特征,即投資人出資后無(wú)論是否參與公司的經(jīng)營(yíng)管理,都必須在享有利益的同時(shí)承擔(dān)風(fēng)險(xiǎn)。因此,法院應(yīng)著重審查協(xié)議中投資人的權(quán)利義務(wù)是否僅享受一定的利益而不承擔(dān)風(fēng)險(xiǎn)與責(zé)任,以及有無(wú)明確的到期還款等具備借貸關(guān)系特征的約定等“保底性”條款,據(jù)此來(lái)判定投資人與公司之間的真實(shí)法律關(guān)系。第二,隱名投資人股東身份的認(rèn)定標(biāo)準(zhǔn)。通過(guò)對(duì)相關(guān)法律法規(guī)及最高人民法院的意見(jiàn)分析可知,我國(guó)立法對(duì)隱名投資人股東身份認(rèn)定的基本態(tài)度,即以外觀主義為主,以意思主義為輔,優(yōu)先保護(hù)善意第三人的權(quán)利。因此,對(duì)于隱名投資人股東身份的認(rèn)定問(wèn)題,本文根據(jù)不同情形,分別作出以下認(rèn)定:其一,在處理有公司外部善意第三人介入的公司外部法律關(guān)系時(shí),要遵循外觀主義原則,優(yōu)先保護(hù)善意第三人的權(quán)利,因此,以工商登記公司材料中股東身份的記載情況來(lái)確定股東資格。其二,在處理投資人與公司之間的內(nèi)部法律關(guān)系時(shí),投資人可以依據(jù)協(xié)議等實(shí)質(zhì)性證據(jù)對(duì)抗名義股東。其三,倘若公司已經(jīng)知道隱名投資人的存在,并對(duì)其以股東身份行使股東權(quán)利的行為予以認(rèn)可,此時(shí)在不違反法律強(qiáng)制性和禁止性規(guī)定的情形下,可以認(rèn)定隱名投資人的股東身份。其四,倘若由于某種原因,“公司”沒(méi)有取得獨(dú)立的法人資格,此時(shí)也就談不上隱名投資人股東身份的認(rèn)定問(wèn)題。第三,明確其他類(lèi)型投資的性質(zhì)。實(shí)踐中存在投資者既非向公司出借資金,亦非欲成為公司股東,而僅僅是基于真實(shí)投資合意,向公司或股東投入一定資金以期獲取固定的投資回報(bào),而簽訂投資協(xié)議的情形。由于目前理論界與實(shí)務(wù)界尚未對(duì)此種投資行為作出明確界定,本文在此姑且將此種出資方式稱(chēng)之為單純投資,即投資者為了獲得固定的投資回報(bào),與公司股東或公司簽訂具有保底條款的協(xié)議,與此同時(shí),投資者也要根據(jù)公司的實(shí)際經(jīng)營(yíng)狀況承擔(dān)一定的投資風(fēng)險(xiǎn)。需強(qiáng)調(diào)的是,當(dāng)投資人與名義股東簽訂隱名投資協(xié)議,由于種種原因,投資人無(wú)法取得公司股東資格時(shí),投資人一定要認(rèn)識(shí)到在公司股東名冊(cè)或登記簿上登記的股東就是公司股東,反之則不是,自己與名義股東之間存在的是委托合同關(guān)系。第四,明確投資款的返還標(biāo)準(zhǔn)。本文認(rèn)為,在正常的投資風(fēng)險(xiǎn)承擔(dān)中,當(dāng)投資的資產(chǎn)和權(quán)益的所有權(quán)轉(zhuǎn)移到公司時(shí),即納入公司的注冊(cè)資本時(shí),隱名投資人不得要求返還出資。但是,當(dāng)投資款始終游離于公司注冊(cè)資本之外時(shí),公司繼續(xù)占有該項(xiàng)投資款已無(wú)任何法律依據(jù),應(yīng)根據(jù)投資協(xié)議的約定,向投資者返還投資款和投資回報(bào)。同時(shí),也應(yīng)考慮公司的實(shí)際經(jīng)營(yíng)狀況,當(dāng)公司陷入財(cái)務(wù)困境,面臨破產(chǎn)時(shí),隱名出資人不得單獨(dú)要求公司返還其投資款和投資回報(bào),應(yīng)與所有公司債權(quán)人進(jìn)入破產(chǎn)程序,按各自比例獲得清償。在結(jié)語(yǔ)部分中,通過(guò)對(duì)前文內(nèi)容的總結(jié),提出法院在審理涉及隱名投資相關(guān)糾紛時(shí)的審理思路:在對(duì)投資款性質(zhì)分析的基礎(chǔ)上,首先科學(xué)甄別投資與借貸;其次判斷投資人是否具備股東身份;最后根據(jù)不同情形確定投資款的返還方式。
[Abstract]:At present the problem of dormant investment in academic circles in China. Although there are many scholars to study, but mainly focus on the confirmation of qualification of dormant investment. But in practice, the parties involved in the dormant investment disputes mostly because of investment funds and taken to court. In such cases, the court is not limited to the examination of the qualification of shareholders, it is necessary to identify the specific investment relationship. At this time, that not only relates to the dormant investment relationship itself, but also other legal relationship, the legal relationship of dormant investment tend to make a coat. Therefore, to solve the key issues related to dormant investment is to clarify the investment funds, only to make the right of investment funds in order to solve the disputes. Based on the dormant investment phenomenon existed in the limited liability company, on the basis of the paper classifies the judge the case On the exploration of the identification standard of investment properties and treatment process of our country involved in dormant investment cases in the trial. The full text is divided into three parts: introduction, text and conclusion. The text is divided into four chapters. In the introduction part, the author expounds the nature of the investment funds to identify the origin of this writing perspective the verdict of the case through the collection, analysis, reflection on issues relating to the dormant investment in the practice of trial at present, research methods and value out of this paper, and pointed out the innovation and shortcomings. The first chapter of dormant investment disputes collected Chinalawinfo judicial case information database for statistical summary, and put forward the current status of China's judicial disputes related to dormant investment. At the same time, based on the case analysis, according to the investment in gold is actually the dormant investment standard, will be involved in dormant investment The dispute is divided into dormant investment disputes and non dormant investment disputes, and selects three typical cases, analyses the types of these two types of disputes. The second chapter is the legal analysis of dormant investment phenomenon. First, the scope of this study through the analysis of "dormant investment" and "dormant shareholders" the basic concept, and through the "dormant" and "empty shareholders", "shareholders", "the concept of false shareholders", a more accurate understanding of the meaning of dormant investment, thus obtains the characteristics of dormant investment. Secondly, combined with the status quo of Chinese practice of the company law, the causes of dormant investment the analysis of rationality, and its existence. Finally, respectively on two countries dealing with dormant investment disputes, and a brief list of China's Supreme People's court and some places Guiding opinions of the higher people's Court on dormant investment problems. The third chapter is based on the theoretical controversy and around the court jurisdiction, pointed out the existence of dormant investment in practice. As part of the problem in the practice exists in the existing legal provisions can not be clearly identified, the nature of the investment funds of the fuzzy boundaries, from the recent court hearing the circumstances of the case generally has the following problems: one is the problem of investment and borrowing. The investment and lending are two different legal issues, but there are a lot of famous investment in practice, it is called borrowing and lending, investing in the case. The court in specific cases, there is no clear standard scientific screening of investment and borrowing. Two is the cognizance of dormant investment identity. Many involved in dormant investment problem, in the end the exclusion of private lending Can, most disputes are to determine the identity of the shareholders of dormant investors. Because of the legal standard of dormant shareholder's qualification is very complex and not clear, the academic circles of our country for cognizance of dormant investment status there are three schools: substance that forms and eclecticism (including inside and outside the region not to mention, anonymous agent said.) the people's court in the trial of dormant investment disputes identification approach is different: one is the dispute involving the internal and external relationships to distinguish standard for internal disputes, should be based on the true meaning of the parties shall prevail; when a dispute involving third people outside the company, to the commercial law the principle of publicity and appearance. Another is to know the extent of the company and other shareholders as the criterion, determine whether to obtain the company and the other shareholders in half The number of the agreement. Three is the problem of identification of other types of investment properties. According to the relevant laws and regulations and judicial interpretation, the court in the trial of disputes and take the attitude of dormant investment related mostly, in the actual investment can not prove that there is similar to the generation of ownership of dormant investment means between people and the nominal shareholder, nor in the company to prove the actual investor status of the relevant materials shall be recorded, should be between investors and that the nominal shareholder of the lending relationship. However, there are different part of the court handling the case: some court neither confirm qualified shareholders, also denied the existence of a lending relationship; some investors in court denied his identity, nature there is no clear question of the investment funds, directly ordered the return of investment funds. The former approach will only dormantinvestment divided into equity investment and private lending two Case, ignore or deny the existence of other types of investment, investors investment real investment based on the existence of the agreement; the latter approach has acknowledged the existence of such investment behavior, but not always clear the legal nature of the investment. How to determine the investment behavior of real investment agreement based on the vacant place at present still belongs to the judicial practice four. Is the return of investment funds. Problems including several difficult problems: one is the dormant investor request the return of investment funds can be supported. When the dormant investor and the nominal shareholders because of the company's operating philosophy, investment decision-making, profit distribution, the debt problem disagreement and can not be resolved through consultation, dormant investors tend to request the return of investment funds. At this time, whether the court will support the petition, if the support, then the company, other shareholders and the company to third people What would be the impact. The two is about investment funds who return. There are two kinds of dormant situation in reality, one is an agreement between the investor and the nominal shareholder, the other is an agreement between the investor and the item company. In view of the above two kinds of circumstances caused by the investment disputes, specific treatment is different. The three is how to return the investment returns. The most prominent feature of investment legal relationship is investor after regardless of whether or not to participate in the management of the company, must take risks while enjoying benefits. Both sides made some advance about benefit investment practice, some do not agree at this time. Once a dispute, the investment can get in return and the interest return way is uncertain and diversity. The fourth chapter is the third chapter points out that the judicial practice exists in the problem, put forward the corresponding settlement Countermeasures, attempts to build our country to dormant investment case judgment standard. Including: first, the investment and lending standards. In judicial practice, the investors and the item company in the form of investment to cover between loans or by borrowing the name of investment of the real situation have occurred between the two sides is how to identify. Lending or investment relations, the key lies in investors review protocol rights and obligations of the agreement. The most essential feature is the lending relationship by the borrower to ensure that lenders lend money to return, no matter in what name, its ultimate purpose is by the borrower debt or offer other benefits due to certain characteristics of equity investment; legal relationship also there are inherent, investors invested regardless of whether or not to participate in the management of the company, must be in the enjoyment of interest and risk. Therefore, the court should focus on Investors review whether the rights and obligations of the agreement only enjoy certain benefits without the risk and responsibility, and there is no clear payment due have agreed loan characteristics of "guaranteed" clause, which can be used to determine the true legal relationship between the investor and the company. Second, standard of dormant investment through identity. The relevant laws and regulations and the Supreme People's court opinion analysis, China's legislation on the basic attitude of dormant investment identity, in appearance, the meaning of the doctrine as a supplement, give priority to the protection of bona fide third party rights. Therefore, the cognizance of dormant investment status, according to different circumstances, make the following found: first, in the external legal relationship outside the bona fide third party intervention treatment, should follow the principle of priority to the protection of the appearance. The third person of goodwill right, therefore, to the industrial and commercial registration records the identity of the shareholders in the company materials to determine the qualification of shareholders. Second, in between the investor and the company's internal legal relations, investors can according to the agreement and other substantive evidence against the nominal shareholder. Thirdly, if the company has that dormant investors exist, and to be recognized the identity of the shareholders to exercise the shareholder's rights behavior, at this time does not violate the law and mandatory provisions under the circumstances, can identify the identity of the shareholders. The dormant investor, if for some reason, the company has no independent legal qualification cognizance at this time is not the identity of the dormant investment third, clearly the nature of other types of investment. Investors not lend money to the company in practice, nor to become shareholders of the company, which is only based on The real investment agreement, investment funds to the company or the shareholders in order to obtain a fixed return on investment, and signed an investment agreement. Due to the current theory and practice of the investment behavior has not been clearly defined, in this way the investment may be called pure investment, investors in order to obtain a fixed investment return. The company has signed with the shareholders of the company or the terms of the minimum guarantee agreement, at the same time, investors should according to the actual operating conditions of the company bear the investment risk. It should be emphasized that when investors signed a dormant investment agreement with the nominal shareholders, due to various reasons, investors can not obtain theshareholder qualification, investors must be aware of the shareholders of the company the register or register on the register of shareholders are shareholders of the company, rather than vice versa, its existence and nominal shareholders is a contract . fourth, clear standards of investment money return. This paper argues that in normal investment risk, when investment assets and equity transfer of ownership to the company, that is included in the registered capital of the company, shall not be required to return the dormant investor capital. However, when the outside investment funds are always separated from the registered capital of the company. The company continues to occupy the investment funds had no legal basis, should be in accordance with the investment agreement, the return of investment funds and investment returns to the investors. At the same time, should also consider the company's actual operating conditions, when the company was in financial trouble, facing bankruptcy, the dormantinvestor alone may not require the company to return the investment funds and investment returns that should enter the bankruptcy procedure and all the creditors get paid according to their respective proportion. In conclusion, based on the above summary, put forward in the trial court involved in dormant investment phase On the basis of analyzing the nature of investment, we first distinguish scientifically the investment and loan, secondly, judge whether investors have the identity of shareholders, and finally confirm the way of return of investment according to different situations.

【學(xué)位授予單位】：華東政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：D922.291.91

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