當前位置：法律圖書館>>法治動態>>法規釋義>>規范審理公司設立、出資、股權確認等案件——最高人民法院民二庭負責人答記者問
規范審理公司設立、出資、股權確認等案件——最高人民法院民二庭負責人答記者問
//cciia.org.cn 2011-2-16 8:19:58 來(lai)源：
規范審理公司設立、出資、股權確認等案件——最高人民法院民二庭負責人答記者問
就最高人民法院頒布的《最高人民法院關于適用〈中華人民共和國公司法〉若干問題的規定（三）》（以下簡稱(cheng)公司(si)法司(si)法解釋（三(san)）），該院民(min)二(er)庭(ting)負責人(ren)接受了(le)記者(zhe)采訪。
制定公司法司法解釋(shi)（三）的(de)背景和(he)目的(de)是(shi)什么？
答：2005年(nian)修(xiu)訂(ding)后的公(gong)司(si)(si)法(fa)(fa)(fa)(fa)(fa)可訴(su)性大(da)(da)(da)大(da)(da)(da)增強(qiang)，公(gong)司(si)(si)參(can)與者(zhe)間的很多(duo)(duo)糾紛都(dou)可以由法(fa)(fa)(fa)(fa)(fa)院進行裁判。但是，公(gong)司(si)(si)法(fa)(fa)(fa)(fa)(fa)對(dui)一些(xie)制(zhi)度(du)僅進行了概(gai)括(kuo)性、原則性甚至(zhi)宣示性的規(gui)(gui)定，法(fa)(fa)(fa)(fa)(fa)院在審(shen)理公(gong)司(si)(si)訴(su)訟案件時(shi)常(chang)常(chang)無據可依。近年(nian)來，我們尤其發現有(you)(you)關公(gong)司(si)(si)資(zi)本的形成(cheng)與維持、股權(quan)投資(zi)者(zhe)之(zhi)間利益(yi)的平衡、公(gong)司(si)(si)債權(quan)人利益(yi)的保(bao)護、公(gong)司(si)(si)設立過程中(zhong)債務的承擔等方面涉及(ji)的問(wen)題(ti)(ti)較(jiao)多(duo)(duo)，對(dui)各方主(zhu)體利益(yi)影響也較(jiao)大(da)(da)(da)。但公(gong)司(si)(si)法(fa)(fa)(fa)(fa)(fa)對(dui)上述問(wen)題(ti)(ti)的規(gui)(gui)定卻相對(dui)簡略，導(dao)(dao)致法(fa)(fa)(fa)(fa)(fa)律適(shi)用(yong)上的分歧(qi)較(jiao)多(duo)(duo)，處理上的難度(du)較(jiao)大(da)(da)(da)。一些(xie)地方法(fa)(fa)(fa)(fa)(fa)院為克服(fu)公(gong)司(si)(si)法(fa)(fa)(fa)(fa)(fa)存在的上述問(wen)題(ti)(ti)，以指導(dao)(dao)意(yi)見、會議紀要等形式制(zhi)定了一些(xie)規(gui)(gui)范性文(wen)件，用(yong)以指導(dao)(dao)當地公(gong)司(si)(si)訴(su)訟案件的裁判。這些(xie)規(gui)(gui)范中(zhong)，有(you)(you)的意(yi)見和措施(shi)合法(fa)(fa)(fa)(fa)(fa)合理，我們可以總結吸(xi)收后在更大(da)(da)(da)范圍內(nei)指導(dao)(dao)司(si)(si)法(fa)(fa)(fa)(fa)(fa)實(shi)踐。有(you)(you)的做法(fa)(fa)(fa)(fa)(fa)則值(zhi)得商(shang)榷，需要更權(quan)威的規(gui)(gui)范進行明確。
為(wei)(wei)(wei)在(zai)司(si)(si)(si)法(fa)(fa)(fa)(fa)(fa)實(shi)踐(jian)中正確(que)理解和貫徹公(gong)(gong)司(si)(si)(si)法(fa)(fa)(fa)(fa)(fa)的(de)(de)(de)(de)(de)精神和原則，明(ming)確(que)并統一(yi)法(fa)(fa)(fa)(fa)(fa)律(lv)的(de)(de)(de)(de)(de)適用，我們著眼審判實(shi)踐(jian)的(de)(de)(de)(de)(de)需要(yao)、根據既有(you)(you)的(de)(de)(de)(de)(de)立法(fa)(fa)(fa)(fa)(fa)規(gui)(gui)定(ding)(ding)、結合成熟的(de)(de)(de)(de)(de)學(xue)說(shuo)觀點，制(zhi)(zhi)(zhi)(zhi)定(ding)(ding)了(le)(le)公(gong)(gong)司(si)(si)(si)法(fa)(fa)(fa)(fa)(fa)司(si)(si)(si)法(fa)(fa)(fa)(fa)(fa)解釋（三），以(yi)(yi)(yi)對上述問(wen)題(ti)(ti)進行(xing)規(gui)(gui)范(fan)。解釋（三）具(ju)體從如(ru)下(xia)六(liu)個方面進行(xing)設計：一(yi)是(shi)(shi)(shi)落(luo)實(shi)公(gong)(gong)司(si)(si)(si)成立前(qian)債務的(de)(de)(de)(de)(de)責(ze)(ze)任主體；二是(shi)(shi)(shi)確(que)立典型非(fei)貨幣(bi)出(chu)(chu)(chu)資(zi)(zi)到位與(yu)否的(de)(de)(de)(de)(de)判斷標準及(ji)(ji)救濟(ji)方式；三是(shi)(shi)(shi)界定(ding)(ding)非(fei)自有(you)(you)財產出(chu)(chu)(chu)資(zi)(zi)行(xing)為(wei)(wei)(wei)的(de)(de)(de)(de)(de)效力；四(si)是(shi)(shi)(shi)明(ming)確(que)未(wei)盡出(chu)(chu)(chu)資(zi)(zi)義務（包括(kuo)未(wei)履行(xing)出(chu)(chu)(chu)資(zi)(zi)義務或(huo)未(wei)全(quan)面履行(xing)出(chu)(chu)(chu)資(zi)(zi)義務）和抽逃出(chu)(chu)(chu)資(zi)(zi)的(de)(de)(de)(de)(de)認定(ding)(ding)、訴訟救濟(ji)的(de)(de)(de)(de)(de)方式以(yi)(yi)(yi)及(ji)(ji)民(min)事責(ze)(ze)任；五是(shi)(shi)(shi)規(gui)(gui)范(fan)限制(zhi)(zhi)(zhi)(zhi)股東權(quan)利(li)的(de)(de)(de)(de)(de)條件和方式；六(liu)是(shi)(shi)(shi)妥善平衡名(ming)義股東、股權(quan)權(quan)屬的(de)(de)(de)(de)(de)實(shi)際享有(you)(you)者(zhe)以(yi)(yi)(yi)及(ji)(ji)公(gong)(gong)司(si)(si)(si)債權(quan)人間的(de)(de)(de)(de)(de)利(li)益。這些問(wen)題(ti)(ti)在(zai)實(shi)踐(jian)中普遍存(cun)在(zai)，而在(zai)理論上較為(wei)(wei)(wei)疑難，所以(yi)(yi)(yi)我們在(zai)制(zhi)(zhi)(zhi)(zhi)定(ding)(ding)過程中進行(xing)了(le)(le)深入的(de)(de)(de)(de)(de)調研(yan)，并召集了(le)(le)公(gong)(gong)司(si)(si)(si)法(fa)(fa)(fa)(fa)(fa)專家和經驗豐富的(de)(de)(de)(de)(de)法(fa)(fa)(fa)(fa)(fa)官(guan)進行(xing)了(le)(le)充分的(de)(de)(de)(de)(de)論證，在(zai)此基(ji)礎上我們還(huan)征(zheng)求了(le)(le)全(quan)國(guo)(guo)人大法(fa)(fa)(fa)(fa)(fa)工(gong)委、國(guo)(guo)務院法(fa)(fa)(fa)(fa)(fa)制(zhi)(zhi)(zhi)(zhi)辦等國(guo)(guo)家機關的(de)(de)(de)(de)(de)意見，通(tong)過吸收各方意見，形成了(le)(le)目(mu)前(qian)解釋（三）的(de)(de)(de)(de)(de)規(gui)(gui)定(ding)(ding)。通(tong)過這些規(gui)(gui)定(ding)(ding)，我們認為(wei)(wei)(wei)可以(yi)(yi)(yi)實(shi)現(xian)以(yi)(yi)(yi)下(xia)效果：一(yi)是(shi)(shi)(shi)具(ju)體落(luo)實(shi)公(gong)(gong)司(si)(si)(si)不同參與(yu)者(zhe)的(de)(de)(de)(de)(de)義務和責(ze)(ze)任，制(zhi)(zhi)(zhi)(zhi)約公(gong)(gong)司(si)(si)(si)參與(yu)者(zhe)的(de)(de)(de)(de)(de)不誠信行(xing)為(wei)(wei)(wei)，促(cu)進公(gong)(gong)司(si)(si)(si)依(yi)法(fa)(fa)(fa)(fa)(fa)規(gui)(gui)范(fan)設立及(ji)(ji)運營(ying)；二是(shi)(shi)(shi)促(cu)使公(gong)(gong)司(si)(si)(si)資(zi)(zi)本的(de)(de)(de)(de)(de)穩定(ding)(ding)與(yu)維持，為(wei)(wei)(wei)與(yu)公(gong)(gong)司(si)(si)(si)交易(yi)的(de)(de)(de)(de)(de)第(di)三人的(de)(de)(de)(de)(de)利(li)益提供(gong)保障；三是(shi)(shi)(shi)按照商法(fa)(fa)(fa)(fa)(fa)規(gui)(gui)律(lv)正確(que)解決一(yi)些在(zai)實(shi)踐(jian)中長期存(cun)在(zai)分歧(qi)的(de)(de)(de)(de)(de)問(wen)題(ti)(ti)，依(yi)法(fa)(fa)(fa)(fa)(fa)引導各級法(fa)(fa)(fa)(fa)(fa)院樹立商法(fa)(fa)(fa)(fa)(fa)意識，強化商法(fa)(fa)(fa)(fa)(fa)理念(nian)，妥善審理公(gong)(gong)司(si)(si)(si)訴訟案件。
公司(si)法司(si)法解(jie)釋（三）對公司(si)設(she)立階段(duan)發(fa)起人訂立的合(he)同的責任承擔是怎樣規定的？
答：發起(qi)人(ren)是(shi)(shi)設(she)立(li)(li)中(zhong)(zhong)(zhong)公(gong)司(si)的(de)(de)(de)機關，承擔(dan)(dan)公(gong)司(si)籌辦事務。在公(gong)司(si)設(she)立(li)(li)階段(duan)發起(qi)人(ren)對外(wai)訂立(li)(li)的(de)(de)(de)合(he)(he)(he)同(tong)(tong)(tong)(tong)，有的(de)(de)(de)是(shi)(shi)為了(le)(le)設(she)立(li)(li)公(gong)司(si)即為了(le)(le)公(gong)司(si)利益(yi)，有的(de)(de)(de)則可能是(shi)(shi)為了(le)(le)實(shi)(shi)現自身利益(yi)。一(yi)(yi)般來(lai)講，前一(yi)(yi)類(lei)(lei)合(he)(he)(he)同(tong)(tong)(tong)(tong)中(zhong)(zhong)(zhong)的(de)(de)(de)責任應(ying)當由(you)公(gong)司(si)承擔(dan)(dan)，后一(yi)(yi)類(lei)(lei)合(he)(he)(he)同(tong)(tong)(tong)(tong)中(zhong)(zhong)(zhong)的(de)(de)(de)責任應(ying)當由(you)發起(qi)人(ren)自己(ji)承擔(dan)(dan)。但是(shi)(shi)實(shi)(shi)踐中(zhong)(zhong)(zhong)，上(shang)述合(he)(he)(he)同(tong)(tong)(tong)(tong)的(de)(de)(de)相(xiang)對人(ren)往往并不能確切(qie)地(di)知道該合(he)(he)(he)同(tong)(tong)(tong)(tong)是(shi)(shi)為了(le)(le)實(shi)(shi)現誰的(de)(de)(de)利益(yi)，也不知道合(he)(he)(he)同(tong)(tong)(tong)(tong)最終的(de)(de)(de)利益(yi)歸屬(shu)，所以如果按照利益(yi)歸屬(shu)標準來(lai)確定合(he)(he)(he)同(tong)(tong)(tong)(tong)責任主體，將使(shi)合(he)(he)(he)同(tong)(tong)(tong)(tong)相(xiang)對人(ren)的(de)(de)(de)利益(yi)面(mian)臨較大(da)風(feng)險。為了(le)(le)適當降(jiang)低合(he)(he)(he)同(tong)(tong)(tong)(tong)相(xiang)對人(ren)的(de)(de)(de)查證義務、加強對相(xiang)對人(ren)利益(yi)的(de)(de)(de)保護(hu)，公(gong)司(si)法(fa)司(si)法(fa)解(jie)釋(shi)（三）總體上(shang)按照外(wai)觀主義標準來(lai)確定上(shang)述合(he)(he)(he)同(tong)(tong)(tong)(tong)責任的(de)(de)(de)承擔(dan)(dan)。
具(ju)體來講：其一(yi)，發(fa)起(qi)人(ren)為設(she)立(li)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)以(yi)自己名義訂立(li)的(de)(de)合(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)，由(you)(you)于對(dui)(dui)相對(dui)(dui)人(ren)而(er)言合(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)中載明(ming)(ming)的(de)(de)主(zhu)(zhu)體是(shi)發(fa)起(qi)人(ren)，所(suo)以(yi)原則上應當(dang)由(you)(you)發(fa)起(qi)人(ren)承(cheng)(cheng)擔合(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)責(ze)(ze)任(ren)。另一(yi)方面，如(ru)果(guo)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)成(cheng)(cheng)立(li)后確(que)認了(le)該合(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)、或者公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)已實(shi)際(ji)成(cheng)(cheng)為合(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)主(zhu)(zhu)體（即享有(you)合(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)權利(li)或者履行合(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)義務），而(er)且(qie)(qie)合(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)相對(dui)(dui)人(ren)也要求公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)承(cheng)(cheng)擔責(ze)(ze)任(ren)，這表(biao)明(ming)(ming)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)愿意(yi)成(cheng)(cheng)為合(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)主(zhu)(zhu)體且(qie)(qie)合(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)相對(dui)(dui)人(ren)也愿意(yi)接受公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)作為合(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)主(zhu)(zhu)體，此時由(you)(you)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)承(cheng)(cheng)擔合(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)責(ze)(ze)任(ren)符合(he)(he)(he)(he)合(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)法的(de)(de)一(yi)般原理，故我們規(gui)定可(ke)以(yi)由(you)(you)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)承(cheng)(cheng)擔合(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)責(ze)(ze)任(ren)；其二，發(fa)起(qi)人(ren)在(zai)(zai)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)設(she)立(li)階段以(yi)設(she)立(li)中公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)名義訂立(li)合(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)，由(you)(you)于合(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)中載明(ming)(ming)的(de)(de)主(zhu)(zhu)體是(shi)設(she)立(li)中的(de)(de)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)，所(suo)以(yi)原則上應當(dang)由(you)(you)成(cheng)(cheng)立(li)后的(de)(de)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)承(cheng)(cheng)擔合(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)責(ze)(ze)任(ren)。但是(shi)，如(ru)果(guo)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)有(you)證(zheng)據(ju)證(zheng)明(ming)(ming)發(fa)起(qi)人(ren)是(shi)為自己利(li)益而(er)簽訂該合(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)，且(qie)(qie)合(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)相對(dui)(dui)人(ren)對(dui)(dui)此明(ming)(ming)知的(de)(de)，這表(biao)明(ming)(ming)發(fa)起(qi)人(ren)實(shi)質上不是(shi)以(yi)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)作為合(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)主(zhu)(zhu)體、合(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)相對(dui)(dui)人(ren)也明(ming)(ming)知公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)不是(shi)合(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)主(zhu)(zhu)體，故此時不應由(you)(you)成(cheng)(cheng)立(li)后的(de)(de)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)承(cheng)(cheng)擔合(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)責(ze)(ze)任(ren)。所(suo)以(yi)我們規(gui)定公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)有(you)證(zheng)據(ju)證(zheng)明(ming)(ming)發(fa)起(qi)人(ren)存在(zai)(zai)上述(shu)情形且(qie)(qie)相對(dui)(dui)人(ren)非善(shan)意(yi)時，公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)不承(cheng)(cheng)擔合(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)責(ze)(ze)任(ren)，此時合(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)(tong)責(ze)(ze)任(ren)仍由(you)(you)發(fa)起(qi)人(ren)承(cheng)(cheng)擔。
非(fei)貨幣財產出資在(zai)實踐中存在(zai)哪些問題？公司法(fa)司法(fa)解釋（三）對其是如何規范的？
答(da)：公司法(fa)許可股東用一定的(de)(de)非(fei)貨(huo)(huo)幣財產出(chu)資(zi)，但沒有明(ming)確規(gui)定非(fei)貨(huo)(huo)幣財產出(chu)資(zi)的(de)(de)相關標準及程(cheng)序。為保(bao)障公司資(zi)本的(de)(de)充實(shi)和維護公司債權人的(de)(de)利益(yi)，公司法(fa)司法(fa)解釋(shi)（三(san)）對非(fei)貨(huo)(huo)幣財產出(chu)資(zi)進行了專(zhuan)門(men)規(gui)范。
首先，未評估作價(jia)(jia)的(de)非(fei)貨幣財產由于其實(shi)際(ji)價(jia)(jia)值是否(fou)與章程所(suo)定價(jia)(jia)額(e)相(xiang)符(fu)并(bing)不明確，在當事人(ren)請求(qiu)認定出(chu)(chu)資(zi)人(ren)未履(lv)行出(chu)(chu)資(zi)義務時，我們認為此時法院應(ying)委托合(he)法的(de)評估機(ji)構進行評估，然后將評估所(suo)得的(de)價(jia)(jia)額(e)與章程所(suo)定價(jia)(jia)額(e)相(xiang)比較，以確定出(chu)(chu)資(zi)人(ren)是否(fou)完全履(lv)行了出(chu)(chu)資(zi)義務。這種由法院委托評估的(de)方式既(ji)可以便捷地解決(jue)糾紛，也可以盡快落(luo)實(shi)公司資(zi)本是否(fou)充實(shi)。
其(qi)(qi)次，設定(ding)了非貨幣財(cai)產(chan)(chan)出(chu)(chu)(chu)資(zi)(zi)到(dao)位與否的(de)(de)(de)(de)司(si)法判(pan)斷標(biao)準，尤(you)其(qi)(qi)是對于(yu)權(quan)屬(shu)變(bian)(bian)(bian)更需經登記的(de)(de)(de)(de)非貨幣財(cai)產(chan)(chan)，我們堅持(chi)權(quan)屬(shu)變(bian)(bian)(bian)更與財(cai)產(chan)(chan)實(shi)(shi)(shi)際(ji)(ji)交付(fu)(fu)并重的(de)(de)(de)(de)標(biao)準。即：該財(cai)產(chan)(chan)已實(shi)(shi)(shi)際(ji)(ji)交付(fu)(fu)公(gong)(gong)司(si)使用(yong)(yong)但未(wei)辦(ban)理(li)(li)權(quan)屬(shu)變(bian)(bian)(bian)更登記的(de)(de)(de)(de)，在訴訟中法院(yuan)應(ying)責令當事人(ren)在指定(ding)的(de)(de)(de)(de)合理(li)(li)期間(jian)內辦(ban)理(li)(li)權(quan)屬(shu)變(bian)(bian)(bian)更手續(xu)(xu)(xu)。在該期間(jian)辦(ban)理(li)(li)完前(qian)述(shu)手續(xu)(xu)(xu)后，法院(yuan)才認定(ding)其(qi)(qi)已履行(xing)出(chu)(chu)(chu)資(zi)(zi)義務。另(ling)一方面，出(chu)(chu)(chu)資(zi)(zi)人(ren)對非貨幣財(cai)產(chan)(chan)已辦(ban)理(li)(li)權(quan)屬(shu)變(bian)(bian)(bian)更手續(xu)(xu)(xu)，但未(wei)實(shi)(shi)(shi)際(ji)(ji)交付(fu)(fu)公(gong)(gong)司(si)使用(yong)(yong)的(de)(de)(de)(de)，解釋（三）規定(ding)法院(yuan)可(ke)以(yi)判(pan)令其(qi)(qi)向(xiang)公(gong)(gong)司(si)實(shi)(shi)(shi)際(ji)(ji)交付(fu)(fu)該財(cai)產(chan)(chan)、在交付(fu)(fu)前(qian)不享有(you)股東權(quan)利。這些(xie)(xie)規定(ding)旨在敦促出(chu)(chu)(chu)資(zi)(zi)人(ren)盡快完全履行(xing)出(chu)(chu)(chu)資(zi)(zi)義務，保證公(gong)(gong)司(si)資(zi)(zi)本的(de)(de)(de)(de)確定(ding)。同(tong)時，對用(yong)(yong)土地使用(yong)(yong)權(quan)、股權(quan)這些(xie)(xie)較為(wei)常見(jian)的(de)(de)(de)(de)非貨幣財(cai)產(chan)(chan)出(chu)(chu)(chu)資(zi)(zi)的(de)(de)(de)(de)，解釋（三）也(ye)規定(ding)了出(chu)(chu)(chu)資(zi)(zi)義務履行(xing)的(de)(de)(de)(de)認定(ding)標(biao)準。
再次，我們認為(wei)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)資(zi)人(ren)(ren)用(yong)(yong)(yong)(yong)自(zi)己并不(bu)享(xiang)有(you)(you)處(chu)分(fen)(fen)權(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)財產(chan)(chan)進(jin)行(xing)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)資(zi)時，該出(chu)(chu)(chu)(chu)(chu)(chu)(chu)資(zi)行(xing)為(wei)的(de)(de)(de)(de)(de)(de)效(xiao)力(li)不(bu)宜一概予以(yi)(yi)否認。因(yin)為(wei)無(wu)權(quan)(quan)(quan)(quan)處(chu)分(fen)(fen)人(ren)(ren)處(chu)分(fen)(fen)自(zi)己不(bu)享(xiang)有(you)(you)所(suo)有(you)(you)權(quan)(quan)(quan)(quan)（處(chu)分(fen)(fen)權(quan)(quan)(quan)(quan)）的(de)(de)(de)(de)(de)(de)財產(chan)(chan)時，只要第(di)三(san)人(ren)(ren)符(fu)合物權(quan)(quan)(quan)(quan)法第(di)一百零六條規(gui)定(ding)的(de)(de)(de)(de)(de)(de)條件(jian)，其(qi)(qi)可以(yi)(yi)構成(cheng)善意取得，該財產(chan)(chan)可以(yi)(yi)終局地為(wei)該第(di)三(san)人(ren)(ren)所(suo)有(you)(you)。而(er)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)資(zi)行(xing)為(wei)在性質上屬(shu)(shu)于(yu)處(chu)分(fen)(fen)行(xing)為(wei)，出(chu)(chu)(chu)(chu)(chu)(chu)(chu)資(zi)人(ren)(ren)用(yong)(yong)(yong)(yong)非自(zi)有(you)(you)財產(chan)(chan)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)資(zi)，也屬(shu)(shu)于(yu)無(wu)權(quan)(quan)(quan)(quan)處(chu)分(fen)(fen)，那么在公司(si)(si)(si)等第(di)三(san)人(ren)(ren)構成(cheng)善意的(de)(de)(de)(de)(de)(de)情形下，其(qi)(qi)也應當(dang)適用(yong)(yong)(yong)(yong)善意取得制度。這(zhe)有(you)(you)利(li)于(yu)維持公司(si)(si)(si)資(zi)本，從而(er)保障(zhang)交易相對人(ren)(ren)的(de)(de)(de)(de)(de)(de)利(li)益。所(suo)以(yi)(yi)解釋(shi)（三(san)）規(gui)定(ding)以(yi)(yi)不(bu)享(xiang)有(you)(you)處(chu)分(fen)(fen)權(quan)(quan)(quan)(quan)的(de)(de)(de)(de)(de)(de)財產(chan)(chan)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)資(zi)的(de)(de)(de)(de)(de)(de)，出(chu)(chu)(chu)(chu)(chu)(chu)(chu)資(zi)行(xing)為(wei)的(de)(de)(de)(de)(de)(de)效(xiao)力(li)參照物權(quan)(quan)(quan)(quan)法第(di)一百零六條的(de)(de)(de)(de)(de)(de)規(gui)定(ding)處(chu)理。而(er)對實踐中出(chu)(chu)(chu)(chu)(chu)(chu)(chu)資(zi)人(ren)(ren)用(yong)(yong)(yong)(yong)貪污、挪用(yong)(yong)(yong)(yong)等犯罪所(suo)獲的(de)(de)(de)(de)(de)(de)貨幣用(yong)(yong)(yong)(yong)于(yu)出(chu)(chu)(chu)(chu)(chu)(chu)(chu)資(zi)的(de)(de)(de)(de)(de)(de)，尤其(qi)(qi)應防止將出(chu)(chu)(chu)(chu)(chu)(chu)(chu)資(zi)的(de)(de)(de)(de)(de)(de)財產(chan)(chan)直接從公司(si)(si)(si)抽出(chu)(chu)(chu)(chu)(chu)(chu)(chu)的(de)(de)(de)(de)(de)(de)做法，此時應當(dang)采取將出(chu)(chu)(chu)(chu)(chu)(chu)(chu)資(zi)財產(chan)(chan)所(suo)形成(cheng)的(de)(de)(de)(de)(de)(de)股(gu)權(quan)(quan)(quan)(quan)折價補償受害人(ren)(ren)損失的(de)(de)(de)(de)(de)(de)方式，以(yi)(yi)保障(zhang)公司(si)(si)(si)資(zi)本之維持、維護公司(si)(si)(si)債權(quan)(quan)(quan)(quan)人(ren)(ren)利(li)益，所(suo)以(yi)(yi)解釋(shi)（三(san)）明確規(gui)定(ding)此時法院應當(dang)采取拍(pai)賣或變賣的(de)(de)(de)(de)(de)(de)方式處(chu)置(zhi)該股(gu)權(quan)(quan)(quan)(quan)。
督(du)促股東(dong)全面履行出資(zi)義務、保障(zhang)公司資(zi)本的(de)充實是(shi)公司法司法解釋（三(san)）的(de)一(yi)個(ge)重要目(mu)的(de)，解釋（三(san)）具體是(shi)通過何種(zhong)方式來達到這一(yi)目(mu)的(de)的(de)？
答：出(chu)資(zi)義(yi)(yi)務(wu)是股(gu)(gu)東(dong)對(dui)公司最基(ji)本的義(yi)(yi)務(wu)，股(gu)(gu)東(dong)未盡(jin)出(chu)資(zi)義(yi)(yi)務(wu)既損害公司利(li)益(yi)，也損害公司債權人(ren)的利(li)益(yi)，督促(cu)股(gu)(gu)東(dong)全面(mian)履(lv)行出(chu)資(zi)義(yi)(yi)務(wu)是本解(jie)釋（三(san)）的一個重要任務(wu)。前面(mian)談(tan)到(dao)的我們設定(ding)(ding)非貨幣財(cai)產出(chu)資(zi)到(dao)位的判斷(duan)標準，一定(ding)(ding)程(cheng)度上(shang)也是為了(le)促(cu)使出(chu)資(zi)人(ren)依(yi)法履(lv)行出(chu)資(zi)義(yi)(yi)務(wu)。總的說來，在促(cu)使股(gu)(gu)東(dong)履(lv)行出(chu)資(zi)義(yi)(yi)務(wu)的方式上(shang)，解(jie)釋（三(san)）表現出(chu)了(le)以(yi)下(xia)幾(ji)方面(mian)的特征：
其(qi)一(yi)，拓寬了出(chu)(chu)資(zi)(zi)(zi)民事責(ze)任(ren)(ren)(ren)(ren)的(de)(de)(de)(de)主體范圍。第(di)(di)一(yi)，將公(gong)(gong)司(si)(si)(si)法第(di)(di)九(jiu)十四(si)條(tiao)第(di)(di)一(yi)款對股(gu)(gu)份公(gong)(gong)司(si)(si)(si)場(chang)合中(zhong)其(qi)他發起人(ren)(ren)的(de)(de)(de)(de)連(lian)(lian)帶出(chu)(chu)資(zi)(zi)(zi)義(yi)務(wu)也適用到(dao)有(you)限責(ze)任(ren)(ren)(ren)(ren)公(gong)(gong)司(si)(si)(si)場(chang)合，即(ji)有(you)限責(ze)任(ren)(ren)(ren)(ren)公(gong)(gong)司(si)(si)(si)股(gu)(gu)東(dong)如果(guo)未按章程規(gui)定(ding)繳納出(chu)(chu)資(zi)(zi)(zi)的(de)(de)(de)(de)，發起人(ren)(ren)股(gu)(gu)東(dong)與該(gai)股(gu)(gu)東(dong)承(cheng)擔(dan)連(lian)(lian)帶責(ze)任(ren)(ren)(ren)(ren)；第(di)(di)二，規(gui)定(ding)增資(zi)(zi)(zi)過(guo)程中(zhong)股(gu)(gu)東(dong)未盡(jin)(jin)出(chu)(chu)資(zi)(zi)(zi)義(yi)務(wu)的(de)(de)(de)(de)，違反(fan)勤勉義(yi)務(wu)的(de)(de)(de)(de)董事、高管(guan)人(ren)(ren)員應(ying)(ying)當(dang)承(cheng)擔(dan)相應(ying)(ying)的(de)(de)(de)(de)責(ze)任(ren)(ren)(ren)(ren)；第(di)(di)三，由于協助股(gu)(gu)東(dong)抽逃出(chu)(chu)資(zi)(zi)(zi)行為的(de)(de)(de)(de)非法性更甚于未盡(jin)(jin)勤勉義(yi)務(wu)催(cui)收資(zi)(zi)(zi)本(ben)的(de)(de)(de)(de)行為，所(suo)以我們規(gui)定(ding)抽逃出(chu)(chu)資(zi)(zi)(zi)時協助股(gu)(gu)東(dong)抽逃的(de)(de)(de)(de)其(qi)他股(gu)(gu)東(dong)、董事、高管(guan)人(ren)(ren)員或者實際控(kong)制人(ren)(ren)應(ying)(ying)承(cheng)擔(dan)連(lian)(lian)帶責(ze)任(ren)(ren)(ren)(ren)；第(di)(di)四(si)，規(gui)定(ding)在(zai)(zai)第(di)(di)三人(ren)(ren)代(dai)墊資(zi)(zi)(zi)金(jin)協助出(chu)(chu)資(zi)(zi)(zi)人(ren)(ren)設(she)立公(gong)(gong)司(si)(si)(si)、雙方(fang)約定(ding)驗資(zi)(zi)(zi)成(cheng)立后出(chu)(chu)資(zi)(zi)(zi)人(ren)(ren)抽回資(zi)(zi)(zi)金(jin)償還(huan)該(gai)第(di)(di)三人(ren)(ren)的(de)(de)(de)(de)情形(xing)下，在(zai)(zai)出(chu)(chu)資(zi)(zi)(zi)人(ren)(ren)不能(neng)補(bu)足出(chu)(chu)資(zi)(zi)(zi)時，該(gai)第(di)(di)三人(ren)(ren)應(ying)(ying)與出(chu)(chu)資(zi)(zi)(zi)人(ren)(ren)承(cheng)擔(dan)連(lian)(lian)帶責(ze)任(ren)(ren)(ren)(ren)；第(di)(di)五，未盡(jin)(jin)出(chu)(chu)資(zi)(zi)(zi)義(yi)務(wu)的(de)(de)(de)(de)股(gu)(gu)東(dong)轉讓(rang)股(gu)(gu)權時，知道該(gai)未盡(jin)(jin)出(chu)(chu)資(zi)(zi)(zi)義(yi)務(wu)事由仍受讓(rang)股(gu)(gu)權的(de)(de)(de)(de)受讓(rang)人(ren)(ren)應(ying)(ying)當(dang)與該(gai)股(gu)(gu)東(dong)承(cheng)擔(dan)連(lian)(lian)帶責(ze)任(ren)(ren)(ren)(ren)。
其(qi)二，明(ming)確并拓寬了(le)請(qing)(qing)(qing)求(qiu)(qiu)(qiu)股(gu)東(dong)(dong)(dong)(dong)履行(xing)出(chu)(chu)資義(yi)務(wu)(wu)(wu)的(de)(de)主體范(fan)(fan)圍。股(gu)東(dong)(dong)(dong)(dong)未盡(jin)出(chu)(chu)資義(yi)務(wu)(wu)(wu)時，公(gong)司(si)法沒有(you)明(ming)確誰(shui)可(ke)以請(qing)(qing)(qing)求(qiu)(qiu)(qiu)股(gu)東(dong)(dong)(dong)(dong)履行(xing)義(yi)務(wu)(wu)(wu)，一般認為(wei)公(gong)司(si)當然可(ke)以請(qing)(qing)(qing)求(qiu)(qiu)(qiu)。本解(jie)釋（三(san)）則明(ming)確并拓寬了(le)原(yuan)告的(de)(de)范(fan)(fan)圍。第一，明(ming)確了(le)公(gong)司(si)可(ke)以提(ti)(ti)出(chu)(chu)請(qing)(qing)(qing)求(qiu)(qiu)(qiu)；第二，規(gui)(gui)定(ding)了(le)其(qi)他股(gu)東(dong)(dong)(dong)(dong)可(ke)以行(xing)使(shi)訴權，可(ke)以要(yao)求(qiu)(qiu)(qiu)該股(gu)東(dong)(dong)(dong)(dong)或(huo)其(qi)他發起人(ren)(ren)全面履行(xing)出(chu)(chu)資義(yi)務(wu)(wu)(wu)，或(huo)者要(yao)求(qiu)(qiu)(qiu)抽(chou)逃出(chu)(chu)資的(de)(de)股(gu)東(dong)(dong)(dong)(dong)或(huo)協助人(ren)(ren)員返還出(chu)(chu)資；第三(san)，很多情形下(xia)也規(gui)(gui)定(ding)了(le)債權人(ren)(ren)可(ke)以提(ti)(ti)出(chu)(chu)請(qing)(qing)(qing)求(qiu)(qiu)(qiu)，要(yao)求(qiu)(qiu)(qiu)未盡(jin)出(chu)(chu)資義(yi)務(wu)(wu)(wu)的(de)(de)股(gu)東(dong)(dong)(dong)(dong)在未出(chu)(chu)資本息范(fan)(fan)圍內對公(gong)司(si)債務(wu)(wu)(wu)不能清償的(de)(de)部分承(cheng)(cheng)擔責(ze)任，也可(ke)以要(yao)求(qiu)(qiu)(qiu)公(gong)司(si)發起人(ren)(ren)與該股(gu)東(dong)(dong)(dong)(dong)一起承(cheng)(cheng)擔連帶責(ze)任。債權人(ren)(ren)還可(ke)以要(yao)求(qiu)(qiu)(qiu)抽(chou)逃出(chu)(chu)資的(de)(de)股(gu)東(dong)(dong)(dong)(dong)承(cheng)(cheng)擔同樣的(de)(de)責(ze)任。
其三(san)，明(ming)確(que)了股(gu)(gu)東未盡(jin)(jin)出資(zi)義務時的責任(ren)(ren)(ren)包括利(li)息(xi)責任(ren)(ren)(ren)。即(ji)股(gu)(gu)東未盡(jin)(jin)出資(zi)義務或(huo)抽逃出資(zi)時，該筆出資(zi)所產生的利(li)息(xi)損失也屬于(yu)股(gu)(gu)東等(deng)責任(ren)(ren)(ren)人(ren)的賠(pei)償(chang)范圍。另(ling)一(yi)方面，解釋（三(san)）也明(ming)確(que)規定(ding)了股(gu)(gu)東等(deng)責任(ren)(ren)(ren)人(ren)對公司(si)、對公司(si)債(zhai)(zhai)權人(ren)的此種責任(ren)(ren)(ren)是一(yi)次性的責任(ren)(ren)(ren)，而不是重復責任(ren)(ren)(ren)，股(gu)(gu)東等(deng)責任(ren)(ren)(ren)人(ren)向(xiang)公司(si)或(huo)債(zhai)(zhai)權人(ren)已經承(cheng)擔(dan)前述責任(ren)(ren)(ren)后，公司(si)或(huo)公司(si)其他債(zhai)(zhai)權人(ren)不得再次請(qing)求(qiu)其承(cheng)擔(dan)同(tong)樣的責任(ren)(ren)(ren)。這一(yi)規定(ding)可以解決實踐中(zhong)對此存在(zai)的分歧。
其(qi)四，限制(zhi)了股(gu)(gu)(gu)東(dong)在出(chu)資(zi)民事責任中的(de)抗(kang)辯。首(shou)先是訴(su)訟時效抗(kang)辯的(de)限制(zhi)，明(ming)確規定股(gu)(gu)(gu)東(dong)的(de)出(chu)資(zi)義(yi)務(wu)(wu)不受訴(su)訟時效期間(jian)的(de)限制(zhi)。未盡出(chu)資(zi)義(yi)務(wu)(wu)或抽(chou)逃出(chu)資(zi)的(de)股(gu)(gu)(gu)東(dong)，不得以(yi)(yi)該義(yi)務(wu)(wu)已經過(guo)訴(su)訟時效為(wei)由進行(xing)抗(kang)辯；其(qi)次是身份抗(kang)辯的(de)限制(zhi)，即股(gu)(gu)(gu)東(dong)不得以(yi)(yi)自(zi)己(ji)僅為(wei)名義(yi)股(gu)(gu)(gu)東(dong)來抗(kang)辯出(chu)資(zi)義(yi)務(wu)(wu)的(de)履行(xing)，即使(shi)其(qi)為(wei)名義(yi)股(gu)(gu)(gu)東(dong)，我們認為(wei)其(qi)也應履行(xing)出(chu)資(zi)義(yi)務(wu)(wu)。
除(chu)了上(shang)面(mian)談到的(de)(de)以訴訟的(de)(de)方(fang)式(shi)促使股東履行出(chu)資義務外，解釋（三）是否還(huan)規定了其他的(de)(de)方(fang)式(shi)？
答：股東(dong)未(wei)盡出資義務，利害關系人可以(yi)以(yi)訴訟的方式維護相應(ying)的利益。但(dan)訴訟畢竟(jing)不是一(yi)種經濟便捷的方式，本解釋（三）在(zai)制定過程(cheng)中也充(chong)分考慮了這一(yi)問題，并在(zai)實(shi)質上確認了公(gong)司(si)的一(yi)些更直(zhi)接(jie)的救濟方式。主要體現在(zai)：
其一，為保障(zhang)股(gu)份(fen)公司資本(ben)盡快(kuai)充實(shi)，實(shi)質上授予了發起人(ren)(ren)的另行(xing)募(mu)集(ji)(ji)權。本(ben)解釋（三）第六(liu)條規定股(gu)份(fen)公司認股(gu)人(ren)(ren)到期未繳(jiao)(jiao)納(na)出資，經發起人(ren)(ren)催繳(jiao)(jiao)后逾(yu)期仍(reng)不繳(jiao)(jiao)納(na)，發起人(ren)(ren)向(xiang)他人(ren)(ren)另行(xing)募(mu)集(ji)(ji)該股(gu)份(fen)的，人(ren)(ren)民法院應當(dang)認定該募(mu)集(ji)(ji)行(xing)為有效。
其二，從司法(fa)上認可了公司對未盡(jin)出資義務或(huo)抽逃出資的股(gu)東所設(she)定(ding)(ding)的權(quan)(quan)利(li)(li)限(xian)制。我們借鑒(jian)了境外一些(xie)公司法(fa)所規(gui)定(ding)(ding)的股(gu)東權(quan)(quan)利(li)(li)限(xian)制制度，明(ming)確規(gui)定(ding)(ding)公司通過公司章程或(huo)股(gu)東會決議，對前(qian)述股(gu)東的利(li)(li)潤分(fen)(fen)配請求權(quan)(quan)、新(xin)股(gu)優(you)先(xian)認購(gou)權(quan)(quan)、剩余(yu)財產(chan)分(fen)(fen)配請求權(quan)(quan)等(deng)進行相應合理限(xian)制的，人民法(fa)院(yuan)不(bu)得否認該限(xian)制的效(xiao)力。
其(qi)三(san)，總體(ti)上(shang)(shang)確認(ren)了股(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)資(zi)(zi)(zi)(zi)(zi)格(ge)解(jie)除規(gui)(gui)則、并設定了相(xiang)應(ying)的(de)(de)(de)程(cheng)序規(gui)(gui)范。實(shi)(shi)踐(jian)中有的(de)(de)(de)公(gong)(gong)司(si)(si)(si)(si)雖(sui)采取前述(shu)手段(duan)但(dan)股(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)仍不履行(xing)出資(zi)(zi)(zi)(zi)(zi)義務(wu)，為(wei)(wei)了保(bao)障公(gong)(gong)司(si)(si)(si)(si)及其(qi)債權人的(de)(de)(de)利益，我們(men)在股(gu)(gu)(gu)(gu)(gu)份公(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)場合規(gui)(gui)定了發起人的(de)(de)(de)另行(xing)募(mu)集權，相(xiang)應(ying)地，在有限責任公(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)場合，本(ben)解(jie)釋（三(san)）規(gui)(gui)定公(gong)(gong)司(si)(si)(si)(si)通過股(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)會決議解(jie)除未(wei)(wei)履行(xing)出資(zi)(zi)(zi)(zi)(zi)義務(wu)或者抽逃(tao)出資(zi)(zi)(zi)(zi)(zi)的(de)(de)(de)股(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)資(zi)(zi)(zi)(zi)(zi)格(ge)的(de)(de)(de)，人民法院(yuan)不得否定該(gai)(gai)解(jie)除行(xing)為(wei)(wei)的(de)(de)(de)效力(li)。這(zhe)實(shi)(shi)際上(shang)(shang)認(ren)可了公(gong)(gong)司(si)(si)(si)(si)對該(gai)(gai)股(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)資(zi)(zi)(zi)(zi)(zi)格(ge)的(de)(de)(de)解(jie)除。由于(yu)這(zhe)種解(jie)除股(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)資(zi)(zi)(zi)(zi)(zi)格(ge)的(de)(de)(de)方(fang)式相(xiang)較于(yu)其(qi)他(ta)救濟(ji)方(fang)式更為(wei)(wei)嚴(yan)厲，也更具有終局性，所(suo)以我們(men)將(jiang)其(qi)限定在股(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)未(wei)(wei)履行(xing)出資(zi)(zi)(zi)(zi)(zi)義務(wu)或者抽逃(tao)全(quan)部出資(zi)(zi)(zi)(zi)(zi)的(de)(de)(de)場合。未(wei)(wei)全(quan)面履行(xing)出資(zi)(zi)(zi)(zi)(zi)義務(wu)或者抽逃(tao)部分出資(zi)(zi)(zi)(zi)(zi)的(de)(de)(de)股(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)不適(shi)用該(gai)(gai)種規(gui)(gui)則。股(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)資(zi)(zi)(zi)(zi)(zi)格(ge)解(jie)除后，由于(yu)該(gai)(gai)股(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)所(suo)認(ren)繳的(de)(de)(de)出資(zi)(zi)(zi)(zi)(zi)依舊處(chu)于(yu)空(kong)洞(dong)狀態，為(wei)(wei)向(xiang)公(gong)(gong)司(si)(si)(si)(si)債權人傳(chuan)達更真實(shi)(shi)的(de)(de)(de)資(zi)(zi)(zi)(zi)(zi)本(ben)信息、保(bao)證債權人利益，此(ci)時法院(yuan)應(ying)當向(xiang)公(gong)(gong)司(si)(si)(si)(si)釋明：要么(me)將(jiang)資(zi)(zi)(zi)(zi)(zi)本(ben)中該(gai)(gai)股(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)未(wei)(wei)出資(zi)(zi)(zi)(zi)(zi)部分的(de)(de)(de)“空(kong)洞(dong)”數額(e)減(jian)下來、即減(jian)資(zi)(zi)(zi)(zi)(zi)，要么(me)將(jiang)該(gai)(gai)“空(kong)洞(dong)”補起來、即由其(qi)他(ta)股(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)或者第三(san)人繳納(na)，這(zhe)些是公(gong)(gong)司(si)(si)(si)(si)后續(xu)的(de)(de)(de)義務(wu)。
公司(si)(si)法(fa)司(si)(si)法(fa)解(jie)釋（三）為(wei)什么要專門規制(zhi)抽(chou)逃出資？
答：抽(chou)逃出(chu)資(zi)(zi)(zi)是嚴重侵蝕公司(si)資(zi)(zi)(zi)本的(de)(de)行為，公司(si)法明文禁止股東(dong)抽(chou)逃出(chu)資(zi)(zi)(zi)。實(shi)踐中，有(you)(you)的(de)(de)股東(dong)采取(qu)各種方式(shi)從公司(si)取(qu)回財產，這(zhe)些(xie)行為往往具有(you)(you)復雜性、模糊性和隱(yin)蔽性等特(te)點，但由于公司(si)法沒有(you)(you)明確(que)界定抽(chou)逃出(chu)資(zi)(zi)(zi)的(de)(de)形(xing)態，也沒有(you)(you)明確(que)規定抽(chou)逃出(chu)資(zi)(zi)(zi)的(de)(de)民事責任，這(zhe)使得這(zhe)些(xie)行為中哪些(xie)構成抽(chou)逃出(chu)資(zi)(zi)(zi)常常難(nan)以判斷，當然也就更難(nan)認(ren)定行為人的(de)(de)民事責任。從目前的(de)(de)情況看，各地法院對股東(dong)抽(chou)逃出(chu)資(zi)(zi)(zi)的(de)(de)認(ren)識分(fen)歧較大，沒有(you)(you)形(xing)成統一的(de)(de)認(ren)定標準(zhun)。
通過調研(yan)我(wo)們(men)(men)發(fa)現，當前股東抽(chou)逃(tao)出(chu)資(zi)(zi)(zi)主要采取直(zhi)(zhi)接將出(chu)資(zi)(zi)(zi)抽(chou)回、虛構合同(tong)等債權(quan)債務關(guan)系將出(chu)資(zi)(zi)(zi)抽(chou)回、利用關(guan)聯交易將出(chu)資(zi)(zi)(zi)轉出(chu)等方式，這些行(xing)為(wei)常常是(shi)故意、直(zhi)(zhi)接針對公(gong)司資(zi)(zi)(zi)本(ben)(ben)進行(xing)的(de)(de)侵害，但(dan)又(you)囿(you)于舉(ju)證(zheng)的(de)(de)困難使得(de)其在個案中(zhong)很難被認定(ding)(ding)。我(wo)們(men)(men)在本(ben)(ben)解釋（三）中(zhong)對抽(chou)逃(tao)出(chu)資(zi)(zi)(zi)進行(xing)了明(ming)確界定(ding)(ding)，將實(shi)踐中(zhong)較為(wei)常見的(de)(de)一(yi)些資(zi)(zi)(zi)本(ben)(ben)侵蝕行(xing)為(wei)明(ming)確界定(ding)(ding)為(wei)抽(chou)逃(tao)出(chu)資(zi)(zi)(zi)，在此基礎上(shang)我(wo)們(men)(men)又(you)規定(ding)(ding)了抽(chou)逃(tao)出(chu)資(zi)(zi)(zi)情形下(xia)的(de)(de)民(min)事(shi)責(ze)任(ren)(ren)。由于抽(chou)逃(tao)出(chu)資(zi)(zi)(zi)導致的(de)(de)法(fa)律后果與未盡出(chu)資(zi)(zi)(zi)義(yi)務導致的(de)(de)法(fa)律后果基本(ben)(ben)相(xiang)同(tong)，所(suo)以我(wo)們(men)(men)對抽(chou)逃(tao)出(chu)資(zi)(zi)(zi)的(de)(de)民(min)事(shi)責(ze)任(ren)(ren)作了與未盡出(chu)資(zi)(zi)(zi)義(yi)務的(de)(de)民(min)事(shi)責(ze)任(ren)(ren)基本(ben)(ben)相(xiang)同(tong)的(de)(de)規定(ding)(ding)。
需(xu)要說明的(de)(de)是，也有(you)(you)觀點認為(wei)法院不應推(tui)定出資(zi)(zi)人(ren)上述從公司(si)(si)獲(huo)得(de)財產(chan)的(de)(de)行(xing)為(wei)必然(ran)(ran)都(dou)是故意、直接地針對(dui)(dui)“資(zi)(zi)本(ben)”進行(xing)侵(qin)害(hai)，有(you)(you)的(de)(de)可能(neng)是侵(qin)害(hai)公司(si)(si)“資(zi)(zi)產(chan)”，而侵(qin)害(hai)公司(si)(si)資(zi)(zi)產(chan)的(de)(de)行(xing)為(wei)應當通過侵(qin)權行(xing)為(wei)制度或(huo)關聯交易制度來解(jie)決，與抽(chou)逃(tao)出資(zi)(zi)關系不大(da)。這(zhe)些行(xing)為(wei)有(you)(you)些不會對(dui)(dui)公司(si)(si)資(zi)(zi)本(ben)造成損害(hai)，不屬于(yu)抽(chou)逃(tao)出資(zi)(zi)。經反復研究，考(kao)慮到實踐中(zhong)有(you)(you)的(de)(de)出資(zi)(zi)人(ren)在出資(zi)(zi)后采取(qu)各種方式獲(huo)得(de)公司(si)(si)資(zi)(zi)產(chan)，而目前(qian)(qian)公司(si)(si)法中(zhong)并未建立完善的(de)(de)關聯交易制度，且(qie)這(zhe)些行(xing)為(wei)通常都(dou)有(you)(you)損資(zi)(zi)本(ben)的(de)(de)維持(chi)，所以(yi)我們目前(qian)(qian)仍然(ran)(ran)保留了對(dui)(dui)抽(chou)逃(tao)出資(zi)(zi)的(de)(de)界定和列舉。
公司法司法解(jie)釋（三）除(chu)了督(du)促股東依法履行出資(zi)義務(wu)之外，在股東權利的保障上是否(fou)有相應(ying)的規定？
答：一般認(ren)為，股(gu)(gu)東向公司(si)依法繳納出資后，就履行了其(qi)對(dui)公司(si)的義(yi)(yi)務。股(gu)(gu)東也(ye)當然應當從(cong)公司(si)獲(huo)得相應的權(quan)(quan)(quan)利(li)，公司(si)應當向股(gu)(gu)東簽(qian)發出資證(zheng)明書、將股(gu)(gu)東的名(ming)稱在相關文(wen)件上登記記載(zai)等。這些(xie)內容實(shi)際上也(ye)是公司(si)對(dui)股(gu)(gu)東的義(yi)(yi)務。實(shi)踐中，很(hen)多公司(si)并(bing)未(wei)依法履行這些(xie)義(yi)(yi)務，這既侵害了股(gu)(gu)東的權(quan)(quan)(quan)益，也(ye)會給(gei)股(gu)(gu)權(quan)(quan)(quan)的穩定性產生影響。故(gu)我們在解釋(shi)（三(san)）中規定，公司(si)未(wei)盡上述義(yi)(yi)務時，股(gu)(gu)東有權(quan)(quan)(quan)提起訴訟要求公司(si)履行該義(yi)(yi)務。
公司(si)法(fa)司(si)法(fa)解釋（三(san)）為什么要對(dui)實際出(chu)資人和名義(yi)股東進(jin)行規定？對(dui)該(gai)雙方(fang)間的利益平衡有怎樣的考慮？
答(da)：商事實(shi)(shi)踐中(zhong)，由于各種原因公(gong)(gong)司(si)(si)相關文件中(zhong)記名(ming)(ming)(ming)的(de)人(ren)(ren)(ren)（名(ming)(ming)(ming)義(yi)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)）與(yu)真(zhen)正投資(zi)(zi)(zi)人(ren)(ren)(ren)（實(shi)(shi)際(ji)出資(zi)(zi)(zi)人(ren)(ren)(ren)）相分(fen)離的(de)情(qing)形并(bing)不(bu)鮮見，雙方有時(shi)(shi)就股(gu)(gu)(gu)(gu)(gu)(gu)(gu)權(quan)投資(zi)(zi)(zi)收益的(de)歸屬(shu)發生爭(zheng)議。我們認為，如果名(ming)(ming)(ming)義(yi)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)與(yu)實(shi)(shi)際(ji)出資(zi)(zi)(zi)人(ren)(ren)(ren)約定(ding)(ding)由名(ming)(ming)(ming)義(yi)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)出面(mian)行使股(gu)(gu)(gu)(gu)(gu)(gu)(gu)權(quan)，但(dan)由實(shi)(shi)際(ji)出資(zi)(zi)(zi)人(ren)(ren)(ren)享受投資(zi)(zi)(zi)權(quan)益時(shi)(shi)，這屬(shu)于雙方間的(de)自(zi)由約定(ding)(ding)，根據締(di)約自(zi)由的(de)精神，如無其他違法(fa)情(qing)形，該約定(ding)(ding)應(ying)有效(xiao)，實(shi)(shi)際(ji)出資(zi)(zi)(zi)人(ren)(ren)(ren)可依照合同約定(ding)(ding)向名(ming)(ming)(ming)義(yi)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)主(zhu)張(zhang)相關權(quan)益。故我們在(zai)解釋（三(san)(san)）作了此種規(gui)定(ding)(ding)。另一方面(mian)，我們認為公(gong)(gong)司(si)(si)法(fa)第(di)(di)三(san)(san)十三(san)(san)條第(di)(di)二(er)款規(gui)定(ding)(ding)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)名(ming)(ming)(ming)冊中(zhong)的(de)記名(ming)(ming)(ming)，是名(ming)(ming)(ming)義(yi)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)（即(ji)記名(ming)(ming)(ming)人(ren)(ren)(ren)）用來向公(gong)(gong)司(si)(si)主(zhu)張(zhang)權(quan)利或向公(gong)(gong)司(si)(si)提(ti)出抗辯的(de)身份依據，而(er)不(bu)是名(ming)(ming)(ming)義(yi)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)對抗實(shi)(shi)際(ji)出資(zi)(zi)(zi)人(ren)(ren)(ren)的(de)依據，所(suo)以名(ming)(ming)(ming)義(yi)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)不(bu)能據其抗辯實(shi)(shi)際(ji)出資(zi)(zi)(zi)人(ren)(ren)(ren)。同樣，公(gong)(gong)司(si)(si)法(fa)第(di)(di)三(san)(san)十三(san)(san)條第(di)(di)三(san)(san)款雖然(ran)規(gui)定(ding)(ding)未在(zai)公(gong)(gong)司(si)(si)登記機關登記的(de)不(bu)得對抗第(di)(di)三(san)(san)人(ren)(ren)(ren)，但(dan)我們認為在(zai)名(ming)(ming)(ming)義(yi)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)與(yu)實(shi)(shi)際(ji)出資(zi)(zi)(zi)人(ren)(ren)(ren)就股(gu)(gu)(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)資(zi)(zi)(zi)格發生爭(zheng)議時(shi)(shi)，名(ming)(ming)(ming)義(yi)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)并(bing)不(bu)屬(shu)于此處的(de)“第(di)(di)三(san)(san)人(ren)(ren)(ren)”，所(suo)以名(ming)(ming)(ming)義(yi)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)東(dong)(dong)(dong)不(bu)得以該登記否認實(shi)(shi)際(ji)出資(zi)(zi)(zi)人(ren)(ren)(ren)的(de)合同權(quan)利。
在實(shi)(shi)際(ji)(ji)(ji)(ji)出資人(ren)與名(ming)義股東(dong)(dong)(dong)(dong)間，實(shi)(shi)際(ji)(ji)(ji)(ji)出資人(ren)的(de)投資權(quan)益應當依雙方(fang)(fang)合(he)(he)同確定并(bing)依法(fa)保護(hu)。但如果(guo)實(shi)(shi)際(ji)(ji)(ji)(ji)出資人(ren)請求公(gong)司變更股東(dong)(dong)(dong)(dong)、簽發出資證明書、記(ji)載于股東(dong)(dong)(dong)(dong)名(ming)冊、記(ji)載于公(gong)司章(zhang)程(cheng)并(bing)辦理公(gong)司登記(ji)機關登記(ji)等，此時實(shi)(shi)際(ji)(ji)(ji)(ji)出資人(ren)的(de)要求就已(yi)經(jing)突破了前述雙方(fang)(fang)合(he)(he)同的(de)范圍，實(shi)(shi)際(ji)(ji)(ji)(ji)出資人(ren)將(jiang)從公(gong)司外部進入公(gong)司內部、成(cheng)為公(gong)司的(de)成(cheng)員。此種(zhong)情況下，參(can)照公(gong)司法(fa)第(di)七(qi)十二(er)條第(di)二(er)款(kuan)規定的(de)股東(dong)(dong)(dong)(dong)向(xiang)股東(dong)(dong)(dong)(dong)以外的(de)人(ren)轉讓股權(quan)，應當經(jing)其(qi)(qi)他股東(dong)(dong)(dong)(dong)過半數(shu)同意，我們(men)規定此時應當經(jing)其(qi)(qi)他股東(dong)(dong)(dong)(dong)半數(shu)以上同意。
在存在實際(ji)出資人和名義股(gu)東(dong)的情(qing)形(xing)下，如何(he)保障相關(guan)第三人的利(li)益？
答：公(gong)司(si)法第(di)(di)(di)三(san)十三(san)條第(di)(di)(di)三(san)款規定(ding)(ding)股(gu)(gu)(gu)東(dong)(dong)(dong)姓(xing)名(ming)或名(ming)稱未在(zai)公(gong)司(si)登(deng)記(ji)(ji)機關登(deng)記(ji)(ji)的(de)(de)，不(bu)得對抗第(di)(di)(di)三(san)人(ren)(ren)(ren)(ren)。所以(yi)(yi)第(di)(di)(di)三(san)人(ren)(ren)(ren)(ren)憑(ping)借(jie)對登(deng)記(ji)(ji)內容的(de)(de)信賴(lai)，一般(ban)可(ke)(ke)以(yi)(yi)合(he)理地(di)相信登(deng)記(ji)(ji)的(de)(de)股(gu)(gu)(gu)東(dong)(dong)(dong)（即名(ming)義(yi)(yi)(yi)股(gu)(gu)(gu)東(dong)(dong)(dong)）就(jiu)(jiu)是(shi)真實(shi)(shi)的(de)(de)股(gu)(gu)(gu)權(quan)人(ren)(ren)(ren)(ren)，可(ke)(ke)以(yi)(yi)接受(shou)該名(ming)義(yi)(yi)(yi)股(gu)(gu)(gu)東(dong)(dong)(dong)對股(gu)(gu)(gu)權(quan)的(de)(de)處(chu)分(fen)，實(shi)(shi)際出(chu)資(zi)人(ren)(ren)(ren)(ren)不(bu)能主(zhu)張(zhang)處(chu)分(fen)行為(wei)無(wu)(wu)效(xiao)。但是(shi)實(shi)(shi)踐中，有的(de)(de)情況下名(ming)義(yi)(yi)(yi)股(gu)(gu)(gu)東(dong)(dong)(dong)雖(sui)然是(shi)登(deng)記(ji)(ji)記(ji)(ji)載的(de)(de)股(gu)(gu)(gu)東(dong)(dong)(dong)，但第(di)(di)(di)三(san)人(ren)(ren)(ren)(ren)明知(zhi)該股(gu)(gu)(gu)東(dong)(dong)(dong)不(bu)是(shi)真實(shi)(shi)的(de)(de)股(gu)(gu)(gu)權(quan)人(ren)(ren)(ren)(ren)，股(gu)(gu)(gu)權(quan)應(ying)(ying)歸(gui)屬(shu)于(yu)實(shi)(shi)際出(chu)資(zi)人(ren)(ren)(ren)(ren)，在(zai)名(ming)義(yi)(yi)(yi)股(gu)(gu)(gu)東(dong)(dong)(dong)向第(di)(di)(di)三(san)人(ren)(ren)(ren)(ren)處(chu)分(fen)股(gu)(gu)(gu)權(quan)后如果仍認(ren)定(ding)(ding)該處(chu)分(fen)行為(wei)有效(xiao)，實(shi)(shi)際上就(jiu)(jiu)助長了第(di)(di)(di)三(san)人(ren)(ren)(ren)(ren)及名(ming)義(yi)(yi)(yi)股(gu)(gu)(gu)東(dong)(dong)(dong)的(de)(de)不(bu)誠信行為(wei)，這是(shi)應(ying)(ying)當(dang)避免(mian)的(de)(de)。所以(yi)(yi)我們規定(ding)(ding)實(shi)(shi)際出(chu)資(zi)人(ren)(ren)(ren)(ren)主(zhu)張(zhang)處(chu)分(fen)股(gu)(gu)(gu)權(quan)行為(wei)無(wu)(wu)效(xiao)的(de)(de)，應(ying)(ying)按照(zhao)物權(quan)法第(di)(di)(di)一百零六(liu)條規定(ding)(ding)的(de)(de)善意取(qu)得制度處(chu)理，即登(deng)記(ji)(ji)的(de)(de)內容構(gou)成(cheng)第(di)(di)(di)三(san)人(ren)(ren)(ren)(ren)的(de)(de)一般(ban)信賴(lai)，第(di)(di)(di)三(san)人(ren)(ren)(ren)(ren)可(ke)(ke)以(yi)(yi)以(yi)(yi)登(deng)記(ji)(ji)的(de)(de)內容來主(zhu)張(zhang)其(qi)不(bu)知(zhi)道股(gu)(gu)(gu)權(quan)歸(gui)屬(shu)于(yu)實(shi)(shi)際出(chu)資(zi)人(ren)(ren)(ren)(ren)、并(bing)進(jin)而終(zhong)局地(di)取(qu)得該股(gu)(gu)(gu)權(quan)；但實(shi)(shi)際出(chu)資(zi)人(ren)(ren)(ren)(ren)可(ke)(ke)以(yi)(yi)舉(ju)證證明第(di)(di)(di)三(san)人(ren)(ren)(ren)(ren)知(zhi)道或應(ying)(ying)當(dang)知(zhi)道該股(gu)(gu)(gu)權(quan)歸(gui)屬(shu)于(yu)實(shi)(shi)際出(chu)資(zi)人(ren)(ren)(ren)(ren)。一旦證明，該第(di)(di)(di)三(san)人(ren)(ren)(ren)(ren)就(jiu)(jiu)不(bu)構(gou)成(cheng)善意取(qu)得，處(chu)分(fen)股(gu)(gu)(gu)權(quan)行為(wei)的(de)(de)效(xiao)力(li)就(jiu)(jiu)應(ying)(ying)當(dang)被否(fou)定(ding)(ding)，其(qi)也(ye)就(jiu)(jiu)不(bu)能終(zhong)局地(di)取(qu)得該股(gu)(gu)(gu)權(quan)。
當然，在第三人(ren)取得該股(gu)權后(hou)，實際出(chu)(chu)資人(ren)基于股(gu)權形成的利益(yi)就不復存(cun)在，其可以要求作出(chu)(chu)處分行為的名義股(gu)東承擔賠償(chang)責任。
股權轉讓后，未(wei)及時辦(ban)理股權變更登記而形(xing)成(cheng)的名實(shi)分(fen)離的情(qing)形(xing)下，公(gong)司法(fa)司法(fa)解釋（三(san)）是如何保障第三(san)人利(li)益(yi)和受(shou)讓人利(li)益(yi)的？
答：上面談了因(yin)實(shi)際出資人(ren)與(yu)名(ming)義股(gu)(gu)(gu)(gu)(gu)(gu)(gu)東明確約定而(er)形成的(de)(de)(de)名(ming)實(shi)分(fen)離情(qing)形下(xia)、如(ru)何平衡各方利益的(de)(de)(de)問題。實(shi)踐(jian)中，也存在這(zhe)樣(yang)的(de)(de)(de)情(qing)況，即原(yuan)(yuan)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)東轉讓(rang)(rang)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)權后，由于(yu)種種原(yuan)(yuan)因(yin)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)權所對(dui)(dui)應(ying)(ying)的(de)(de)(de)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)東名(ming)稱(cheng)未(wei)及時(shi)在公司(si)登(deng)記(ji)機(ji)關(guan)進行變(bian)更，此(ci)時(shi)原(yuan)(yuan)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)東又將該(gai)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)權再(zai)次轉讓(rang)(rang)。這(zhe)種情(qing)況下(xia)，按(an)照(zhao)(zhao)我前面所談到的(de)(de)(de)，第(di)三人(ren)憑(ping)借對(dui)(dui)既有(you)登(deng)記(ji)內容的(de)(de)(de)信賴，一般可以合(he)理(li)地相信登(deng)記(ji)的(de)(de)(de)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)東（即原(yuan)(yuan)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)東）就是真(zhen)實(shi)的(de)(de)(de)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)權人(ren)，可以接受(shou)(shou)該(gai)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)東對(dui)(dui)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)權的(de)(de)(de)處分(fen)，未(wei)登(deng)記(ji)記(ji)名(ming)的(de)(de)(de)受(shou)(shou)讓(rang)(rang)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)東不能主張處分(fen)行為無(wu)效(xiao)。但是，當確有(you)證據證明第(di)三人(ren)在受(shou)(shou)讓(rang)(rang)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)權時(shi)明知原(yuan)(yuan)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)東已不是真(zhen)實(shi)的(de)(de)(de)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)權人(ren)，股(gu)(gu)(gu)(gu)(gu)(gu)(gu)權權屬已歸于(yu)受(shou)(shou)讓(rang)(rang)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)東，在原(yuan)(yuan)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)東向該(gai)第(di)三人(ren)處分(fen)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)權后如(ru)果仍認定該(gai)處分(fen)行為有(you)效(xiao)，同(tong)樣(yang)也會助長第(di)三人(ren)及原(yuan)(yuan)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)東的(de)(de)(de)不誠信行為，這(zhe)也是應(ying)(ying)當避免的(de)(de)(de)。所以我們規定受(shou)(shou)讓(rang)(rang)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)東主張處分(fen)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)權行為無(wu)效(xiao)的(de)(de)(de)，應(ying)(ying)按(an)照(zhao)(zhao)物權法(fa)第(di)一百零六條的(de)(de)(de)規定處理(li)。
如果(guo)沒(mei)有證(zheng)據證(zheng)明第三(san)人(ren)知道上(shang)述情(qing)形，那么第三(san)人(ren)可以取得(de)該股(gu)權(quan)，受(shou)讓股(gu)東(dong)(dong)的(de)股(gu)權(quan)利(li)益也不存在(zai)了，其可以要求原股(gu)東(dong)(dong)承擔(dan)(dan)賠(pei)償責任。而(er)且(qie)(qie)，受(shou)讓股(gu)東(dong)(dong)受(shou)讓股(gu)權(quan)后之所(suo)以未及(ji)時(shi)在(zai)公司(si)登(deng)記機關辦理(li)變(bian)更登(deng)記，常常是由于公司(si)的(de)管(guan)理(li)層（如董事(shi)、高管(guan)人(ren)員）或實際控制人(ren)等未及(ji)時(shi)代表(biao)公司(si)向登(deng)記機關申請(qing)且(qie)(qie)提供相應材料(liao)而(er)造成，此時(shi)，我們認為該類人(ren)員對受(shou)讓股(gu)東(dong)(dong)的(de)損失也有過錯，應當對受(shou)讓股(gu)東(dong)(dong)承擔(dan)(dan)相應的(de)賠(pei)償責任。受(shou)讓股(gu)東(dong)(dong)有過失的(de)，可以減輕上(shang)述人(ren)員的(de)責任。
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