股东资格的认定是公司法上的基本问题，是解决公司法上其他问题的基础。在经济生活中，由于公司设立形式不同、资产来源多样，我国很多公司都存在实际出资人并未在公司的工商登记或股东名册中出现的现象。以致实务中出现许多涉及实际出资人的诉讼。目前，我国有限责任公司实际出资人股东资格认定尚存在诸多问题，理论界与实务界对相关问题还未形成一致意见。因此，深入探讨我国有限责任公司实际出资人股东资格的认定问题，具有十分重要的理论与实践意义。本文从司法实务的真实案例入手，探寻其中出现的问题及现状，并结合《最高人民法院关于适用〈中华人民共和国公司法〉若干问题的规定（三）》（以下简称《司法解释三》）中相关条款，剖析其进步之处和尚存在的一些问题。本文在此基础上提出完善我国有限责任公司实际出资人股东资格认定的建议，旨在形成一个独立的认定实际出资人股东资格的法律制度，以期对司法实务审判中认定实际出资人股东资格起到一定积极的参考作用。本文分为四章展开论述，内容如下：第一章从案例看我国有限责任公司实际出资人股东资格认定的问题，通过分析实务案例，指出此类纠纷诉讼存在的问题。主要有：缺乏充分的证据、缺乏统一的证据规则、缺乏股东资格认定的制度和程序，而且对于认定的标准理论上也有三种不同的学说。第二章我国有限责任公司实际出资人股东资格认定的相关法律法规。其中，《司法解释三》对实际出资人的法律地位做出了规定，但没有规定隐名投资关系的性质、其股东资格认定的具体细节等问题，其还存在尚待进一步完善的地方。第三章两大法系关于有限责任公司股东资格认定的相关规定。比较分析了英美法系和大陆法系对此问题的相关制度，并指出现阶段完全移植英美法系的信托制度来解决此问题不太现实。我国必须立足于公司法律体系并出台相应的配套措施来解决此问题。第四章完善我国有限责任公司实际出资人股东资格认定的若干建议。首先指出解决该问题应当遵从的原则，主要有保持利益平衡原则、公示主义和外观主义原则和意思自治原则等5个原则；其次指出应当采用的标准，即充分的实质要件和形式要件并结合当事人成为公司股东的真实意思表示；最后指出要完善相关具体制度，在制度上保障该问题的解决。

The recognition of shareholder qualification is the basic problem of the company law, which is the basic to solve the problem of other company problems. In the economic practice, because of different forms of company and assets source diversity, there are many problems that actual investors are not listed in the company's commerce registration or stock transfer books in our country. And because of that, there are many actual investors shareholder qualified confirmation litigation. At present, there are many problems in actual funders shareholder qualified confirmation of limited liability company, such as theoretical and practical circles has not yet reached agreement in this problem. So, the research of actual investors qualified confirmation in China's limited liability company, will has very important significance in both theoretical and practical.This article begins from the real legal practice case, to explore the problems in real case. In the same time, analyses the Judicial explanation three of Commercial Law and points out defects and inadequacy. And in this foundation, to propose several suggestions to consummate actual shareholders qualified confirmation of limited liability company. This article aims to form an independent confirmation legal system of the actual shareholders qualified, which is in order to do some helps in the judicial practice of the actual shareholders qualified, and play a positive role in the trials.This paper will be divided into four chapters, contents as follows:The first chapter through real case analysis, points out has three problems in actual contributor shareholders qualification dispute lawsuit of limited liability company's.The main problems are: lack of sufficient evidences, lack of uniform rules of evidence, lack of shareholders qualified programs and systems. The second chapter the law of our country in actual contributor shareholders qualification. Judicial explanation three of Commercial Law has some regulation, but also has shortages. The third chapter comparatively analyse the trust system in foreign countries, pointed out that completely transplant of common law countries' trust system to solve this problem which is not very realistic at present. Our country should publish corresponding measures based on the company law system to solve the problem. The fourth chapter basically proposed three suggestions to perfect our country's actual shareholders qualified confirmation of a limited liability company. First of all, the five principles to solve the problems should follow, such as keep balance of interests, public and appearance of the principles；Then the standards shall be adopted, that is the essence of the full requirements and formal requirements and combining with the real intention of the shareholders of company；At last, pointed out that to perfect the legal system of regulation in these problems, in order to establish the security system of Recognition of Actual Investor 's Shareholders Qualification .