在经济发展愈加繁荣的同时，经济活动也逐渐复杂，隐名出资这种投资行为在我国逐渐盛行，股权代持的行为日益频繁。目前，我国对隐名股东股权强制执行相关的立法尚不完备，针对这一问题缺少针对性的规范，司法判决也没有统一，当涉及隐名股份的执行时，由于各法院对于商业外观主义的认识上的差异，导致了判决的差异。鉴于此种情况，文章先与具体的司法案件相联系，总结出了在司法实践中存在的焦点问题，并对不同法院对隐名股东股权强制执行问题出现的原因展开了剖析，结合司法实践中的相关理论和主流观点，提出符合立法目的法律规则的建议，为隐名股东执行异议之诉的处理提供思路，解决同案异判的现象，提高司法公信力。

As economic development becomes more and more prosperous，economic activities also become more and more complicated，and the investment behavior of the incognito capital contribution gradually becomes more and more prevalent in China，and the behavior of shareholding substitution becomes more and more frequent. At present，China's legislation related to the enforcement of the shareholding of hidden shareholders is not yet complete，and there is a lack of targeted regulation for this issue，and there is no uniformity in judicial decisions. When it comes to the enforcement of the hidden shares，the differences in the courts' understanding of commercial appearance doctrine have led to differences in decisions. In view of such a situation，the article first connects with specific judicial cases，summarizes the focal points in judicial practice， and analyzes the reasons for the emergence of different courts on the enforcement of the shares of hidden shareholders，combines the relevant theories and mainstream views in judicial practice，puts forward proposals in line with the legal rules of legislative purpose，provides ideas for the handling of the lawsuit of execution objection by hidden shareholders，solves the problem of different judgments in the same case The paper also proposes the legal rules that are in line with the purpose of the legislation，so as to provide ideas for the handling of the lawsuit of execution objection by the hidden shareholders，and to solve the problem of different judgments in the same case，and to improve the judicial credibility.