論隱名出資－－對「公司法解釋（三）」相關規定的批判與發展

On dormant Investment: Some Critiques and Developments on the Relevant Articles of Provisions on Several Issues concerning the Application of the company Law of P.R. C (III)

隱多出資在我國遠未形成系統理論，《公司法解釋(三)》(法釋﹝2011﹞3號)的相關規定不乏矛盾甚至錯誤之處。對隱名出資現象，本文嘗試進行型化歸納，探討隱名出資合同構告自由的邊界，尤其與現行公司法制度間的協調，主張隱名出資的法律性質是實際出資人的間接參股，其背後的合同有信託型與合伙型兩種形式，進而在此前提下，分析隱名出資所牽涉的各方面關係的具體內容。Theory on dormant investment in china is far from systematic. Relevant articles in Provisions on several Issues Concerning the Application of the company Law of P. R. C (III) contradict with each other and some are even erroneous. This paper tries to categorize dormant investment and explore the boundary of freedom of dormant investment contracts, especially its coordination with company Law. It concludes that the legal nature of dormant investment is the indirect contribution of shares of actual investors, and the underlying contracts may take the form of trust or partnership. This paper then analyzes the specific contents of relationship between different parties concerning dormant investment.