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　　任何權利均可通過各種形式來證明，凡可依法證明其股權有效存在的，即為股東，股東出資證明。股權證明形式包括出資協議、出資事實、持股證明、股東名冊、公司章程、公司注冊登記等。一個權利沒有瑕疵的公司股東，下列證明形式均應一致：第一，在公司章程上被記載為股東;第二，在工商注冊文件中被登記為股東;第三，被記載入股東名冊;第四，持有出資證明書、股票等持股證明;第五，簽署出資協議或股權轉讓協議等;第六，實際履行出資義務;第七，在公司管理中享有股東權利、履行股東義務。

　　在訴訟中(zhong)，上(shang)述股(gu)(gu)東(dong)資格的證(zheng)明形式物化(hua)為各種(zhong)形式的證(zheng)據，法(fa)院(yuan)應(ying)當(dang)根據提交的證(zheng)據對(dui)股(gu)(gu)東(dong)資格進行認定;如果各種(zhong)證(zheng)明形式之間存在矛(mao)盾，法(fa)院(yuan)應(ying)當(dang)從中(zhong)尋求不(bu)同情況下確認股(gu)(gu)東(dong)資格的原則。

　　1、公司章程

　　公(gong)司(si)(si)章程(cheng)(cheng)是(shi)公(gong)司(si)(si)內部自治規約，也是(shi)公(gong)司(si)(si)設立(li)的(de)(de)(de)(de)必(bi)要(yao)條件。股(gu)東簽署(shu)的(de)(de)(de)(de)公(gong)司(si)(si)章程(cheng)(cheng)對(dui)(dui)內是(shi)確(que)定股(gu)東及其權利義務的(de)(de)(de)(de)主要(yao)根據，具有(you)(you)對(dui)(dui)抗股(gu)東之間其他約定的(de)(de)(de)(de)效(xiao)力(li);對(dui)(dui)外(wai)具有(you)(you)公(gong)示的(de)(de)(de)(de)效(xiao)力(li)，是(shi)第三人據以判斷公(gong)司(si)(si)股(gu)東的(de)(de)(de)(de)依據。根據學界對(dui)(dui)章程(cheng)(cheng)記(ji)載(zai)事項效(xiao)力(li)的(de)(de)(de)(de)一(yi)般理(li)解和(he)(he)我國《公(gong)司(si)(si)法》第22條、第73條的(de)(de)(de)(de)規定，對(dui)(dui)公(gong)司(si)(si)章程(cheng)(cheng)和(he)(he)股(gu)東資格(ge)的(de)(de)(de)(de)關系，我們可以初(chu)步認(ren)為(wei)：第一(yi)，公(gong)司(si)(si)章程(cheng)(cheng)記(ji)載(zai)對(dui)(dui)于(yu)股(gu)份有(you)(you)限公(gong)司(si)(si)發起人和(he)(he)有(you)(you)限責任公(gong)司(si)(si)原始股(gu)東具有(you)(you)重要(yao)意(yi)義，是(shi)確(que)認(ren)其股(gu)東資格(ge)的(de)(de)(de)(de)必(bi)要(yao)形(xing)式(shi);但不能(neng)據此(ci)認(ren)為(wei)，凡記(ji)載(zai)于(yu)公(gong)司(si)(si)章程(cheng)(cheng)的(de)(de)(de)(de)即為(wei)股(gu)東;第二，對(dui)(dui)于(yu)非(fei)發起人股(gu)東，如受讓(rang)股(gu)權的(de)(de)(de)(de)股(gu)東，公(gong)司(si)(si)章程(cheng)(cheng)記(ji)載(zai)并非(fei)其成(cheng)為(wei)股(gu)東的(de)(de)(de)(de)必(bi)要(yao)形(xing)式(shi)。

　　在司(si)法(fa)實(shi)踐中，公司(si)章程(cheng)記載不(bu)規范(fan)、不(bu)及時(shi)、不(bu)準確(que)，與股(gu)(gu)權(quan)實(shi)際持(chi)有(you)情況發(fa)生(sheng)矛盾的問題時(shi)有(you)發(fa)生(sheng)，審理(li)時(shi)應當根(gen)據實(shi)際情況分(fen)別(bie)處理(li)。如有(you)證據證明股(gu)(gu)東(dong)(dong)確(que)實(shi)已經出資，并參(can)加了股(gu)(gu)東(dong)(dong)會，分(fen)取了紅(hong)利(li)，但因公司(si)的過錯，未變更公司(si)章程(cheng)記載，致使(shi)股(gu)(gu)東(dong)(dong)名冊、工(gong)商登(deng)記均未變更。筆者認(ren)為(wei)，對(dui)于(yu)這(zhe)種情況，應采取保護無過錯方的原則，在該股(gu)(gu)東(dong)(dong)與公司(si)、其他(ta)股(gu)(gu)東(dong)(dong)發(fa)生(sheng)股(gu)(gu)權(quan)糾紛時(shi)，確(que)認(ren)其股(gu)(gu)東(dong)(dong)資格(ge)，否(fou)則司(si)法(fa)將有(you)違(wei)實(shi)體(ti)公正的立常

　　2、股東名冊

　　股(gu)(gu)東(dong)名(ming)(ming)冊(ce)(ce)(ce)(ce)是(shi)為了反映(ying)公(gong)(gong)(gong)(gong)司(si)(si)(si)股(gu)(gu)東(dong)的(de)(de)現狀，由公(gong)(gong)(gong)(gong)司(si)(si)(si)依法制作并(bing)置備(bei)(bei)的(de)(de)帳簿。我國(guo)《公(gong)(gong)(gong)(gong)司(si)(si)(si)法》第31、36、134、145條(tiao)規定(ding)，有限責任公(gong)(gong)(gong)(gong)司(si)(si)(si)、股(gu)(gu)份有限公(gong)(gong)(gong)(gong)司(si)(si)(si)應當(dang)置備(bei)(bei)股(gu)(gu)東(dong)名(ming)(ming)冊(ce)(ce)(ce)(ce)。從(cong)本質上(shang)說，股(gu)(gu)東(dong)名(ming)(ming)冊(ce)(ce)(ce)(ce)是(shi)公(gong)(gong)(gong)(gong)司(si)(si)(si)的(de)(de)內部記錄(lu)。各國(guo)、地區公(gong)(gong)(gong)(gong)司(si)(si)(si)法律雖(sui)普遍認為股(gu)(gu)東(dong)名(ming)(ming)冊(ce)(ce)(ce)(ce)具有當(dang)然授予(yu)股(gu)(gu)東(dong)資格的(de)(de)法律效(xiao)力，但(dan)這種效(xiao)力并(bing)不是(shi)唯一和確(que)定(ding)的(de)(de)。有學者指出：“股(gu)(gu)東(dong)名(ming)(ming)冊(ce)(ce)(ce)(ce)雖(sui)然很重要，但(dan)它(ta)只是(shi)公(gong)(gong)(gong)(gong)司(si)(si)(si)必須和可以載(zai)明(ming)的(de)(de)資料的(de)(de)一個表(biao)面證據(ju)，法院有權(quan)對其進(jin)行修(xiu)正。” 韓國(guo)學者李哲(zhe)松也認為“股(gu)(gu)東(dong)名(ming)(ming)冊(ce)(ce)(ce)(ce)的(de)(de)記載(zai)不具有創設權(quan)利(li)的(de)(de)效(xiao)力，實體法上(shang)沒(mei)有取得(de)(de)股(gu)(gu)份者，即使(shi)進(jin)行了名(ming)(ming)義更換(huan)，也不能取得(de)(de)股(gu)(gu)東(dong)權(quan)，出資證明(ming)書(shu)《股(gu)(gu)東(dong)出資證明(ming)》。”

　　我國《公(gong)(gong)(gong)(gong)司(si)(si)法(fa)》未對股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)名(ming)冊(ce)(ce)效力作出規定(ding)，股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)名(ming)冊(ce)(ce)和(he)股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)資格之間的(de)(de)(de)關(guan)系難以(yi)從《公(gong)(gong)(gong)(gong)司(si)(si)法(fa)》本身尋找(zhao)答案。但從公(gong)(gong)(gong)(gong)司(si)(si)法(fa)原理上說，股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)名(ming)冊(ce)(ce)主(zhu)(zhu)要用(yong)于(yu)調整公(gong)(gong)(gong)(gong)司(si)(si)和(he)股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)的(de)(de)(de)關(guan)系，股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)名(ming)冊(ce)(ce)由公(gong)(gong)(gong)(gong)司(si)(si)保(bao)存，隨著股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)的(de)(de)(de)變化(hua)而變更股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)名(ming)冊(ce)(ce)是公(gong)(gong)(gong)(gong)司(si)(si)的(de)(de)(de)義務。股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)名(ming)冊(ce)(ce)應當具(ju)有以(yi)下效力：第(di)(di)一，記(ji)名(ming)股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)對抗公(gong)(gong)(gong)(gong)司(si)(si)的(de)(de)(de)功能。即(ji)在無其(qi)他人向公(gong)(gong)(gong)(gong)司(si)(si)提(ti)交有效的(de)(de)(de)相反證(zheng)據的(de)(de)(de)情況下，凡在股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)名(ming)冊(ce)(ce)上記(ji)載為股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)的(de)(de)(de)，僅憑該記(ji)載就(jiu)可以(yi)主(zhu)(zhu)張自己(ji)為該公(gong)(gong)(gong)(gong)司(si)(si)股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)，無需向公(gong)(gong)(gong)(gong)司(si)(si)舉證(zheng)自己(ji)的(de)(de)(de)實質(zhi)性(xing)權(quan)利。第(di)(di)二，公(gong)(gong)(gong)(gong)司(si)(si)免責的(de)(de)(de)功能，即(ji)公(gong)(gong)(gong)(gong)司(si)(si)在已盡保(bao)管、登記(ji)義務的(de)(de)(de)前(qian)提(ti)下，公(gong)(gong)(gong)(gong)司(si)(si)可將(jiang)股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)名(ming)冊(ce)(ce)上記(ji)載為股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)者視為真實股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)，并(bing)認定(ding)其(qi)紅利分派請求權(quan)、表決(jue)權(quan)、新(xin)股(gu)(gu)(gu)認購權(quan)等權(quan)利;即(ji)使股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)名(ming)冊(ce)(ce)上的(de)(de)(de)股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)并(bing)非真實股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)，亦(yi)可免除公(gong)(gong)(gong)(gong)司(si)(si)的(de)(de)(de)責任。第(di)(di)三，由于(yu)股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)名(ming)冊(ce)(ce)僅為公(gong)(gong)(gong)(gong)司(si)(si)的(de)(de)(de)內部記(ji)錄，非法(fa)定(ding)公(gong)(gong)(gong)(gong)示(shi)文件，股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)名(ming)冊(ce)(ce)的(de)(de)(de)記(ji)載不能對抗擁有其(qi)他有效證(zheng)據的(de)(de)(de)真實股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)，也不能對抗第(di)(di)三人。

　　3、工商登記

　　工商(shang)登(deng)記的(de)功能主(zhu)要是(shi)政(zheng)府對(dui)進入(ru)市(shi)場的(de)市(shi)場主(zhu)體資格(ge)進行審查以減少市(shi)場交易風險，其(qi)(qi)內容因其(qi)(qi)公(gong)(gong)(gong)示(shi)性而對(dui)第三人具有公(gong)(gong)(gong)信(xin)力(li)。根據我國《公(gong)(gong)(gong)司(si)(si)法(fa)》及《公(gong)(gong)(gong)司(si)(si)登(deng)記管理條例(li)》的(de)規定，公(gong)(gong)(gong)司(si)(si)設(she)立必須經由工商(shang)行政(zheng)機關登(deng)記;有限責任公(gong)(gong)(gong)司(si)(si)股(gu)(gu)東發(fa)生變(bian)更，應當自變(bian)動(dong)之日(ri)起30日(ri)內申請變(bian)更登(deng)記。但(dan)是(shi)，工商(shang)登(deng)記對(dui)股(gu)(gu)東姓名或名稱的(de)記載(zai)是(shi)否系確(que)(que)認股(gu)(gu)東資格(ge)的(de)必要條件，實踐中有不同認識。正確(que)(que)看待工商(shang)登(deng)記法(fa)律效力(li)的(de)關鍵在于弄清其(qi)(qi)性質，即(ji)其(qi)(qi)到底是(shi)創(chuang)設(she)權利，還是(shi)證明權利?

　　工(gong)商(shang)(shang)(shang)登(deng)記(ji)(ji)(ji)屬于商(shang)(shang)(shang)業登(deng)記(ji)(ji)(ji)之(zhi)一(yi)種，根據商(shang)(shang)(shang)業登(deng)記(ji)(ji)(ji)理(li)論，商(shang)(shang)(shang)業登(deng)記(ji)(ji)(ji)分設(she)權(quan)性(xing)登(deng)記(ji)(ji)(ji)和證(zheng)權(quan)性(xing)登(deng)記(ji)(ji)(ji)。《民法通則(ze)》第(di)37條(tiao)(tiao)(tiao)規定，法人僅(jin)需(xu)具備四項條(tiao)(tiao)(tiao)件(jian)，即(ji)可成立(li)，公(gong)(gong)司(si)(si)股(gu)(gu)東(dong)(dong)的(de)(de)姓(xing)名(ming)或名(ming)稱不(bu)是(shi)(shi)公(gong)(gong)司(si)(si)設(she)立(li)的(de)(de)必(bi)備要(yao)件(jian)。而(er)且我國《公(gong)(gong)司(si)(si)登(deng)記(ji)(ji)(ji)管(guan)理(li)條(tiao)(tiao)(tiao)例》第(di)31條(tiao)(tiao)(tiao)規定：“有(you)限責任公(gong)(gong)司(si)(si)變更(geng)股(gu)(gu)東(dong)(dong)的(de)(de)，應當自(zi)股(gu)(gu)東(dong)(dong)發生(sheng)變動之(zhi)日(ri)起30日(ri)內(nei)申請變更(geng)登(deng)記(ji)(ji)(ji)。”可以推(tui)斷(duan)，第(di)一(yi)，只有(you)“股(gu)(gu)東(dong)(dong)發生(sheng)變動后(hou)”，才能辦理(li)工(gong)商(shang)(shang)(shang)變更(geng)登(deng)記(ji)(ji)(ji)，股(gu)(gu)東(dong)(dong)變更(geng)在前，工(gong)商(shang)(shang)(shang)登(deng)記(ji)(ji)(ji)在后(hou)，因此，工(gong)商(shang)(shang)(shang)變更(geng)登(deng)記(ji)(ji)(ji)并不(bu)是(shi)(shi)繼受股(gu)(gu)東(dong)(dong)取得股(gu)(gu)權(quan)的(de)(de)必(bi)要(yao)條(tiao)(tiao)(tiao)件(jian);第(di)二，向(xiang)工(gong)商(shang)(shang)(shang)行政管(guan)理(li)部門辦理(li)變更(geng)登(deng)記(ji)(ji)(ji)手續(xu)是(shi)(shi)公(gong)(gong)司(si)(si)的(de)(de)法定義務，而(er)非(fei)股(gu)(gu)權(quan)轉(zhuan)讓雙方的(de)(de)義務。因此，盡管(guan)工(gong)商(shang)(shang)(shang)登(deng)記(ji)(ji)(ji)對于公(gong)(gong)司(si)(si)設(she)立(li)來(lai)(lai)說，系必(bi)要(yao)條(tiao)(tiao)(tiao)件(jian)，屬設(she)權(quan)性(xing)登(deng)記(ji)(ji)(ji);但其所記(ji)(ji)(ji)載的(de)(de)股(gu)(gu)東(dong)(dong)姓(xing)名(ming)或名(ming)稱，對股(gu)(gu)東(dong)(dong)資格來(lai)(lai)說，僅(jin)具有(you)證(zheng)權(quan)性(xing)作用，而(er)且不(bu)能反過來(lai)(lai)認為(wei)，未經工(gong)商(shang)(shang)(shang)登(deng)記(ji)(ji)(ji)即(ji)非(fei)股(gu)(gu)東(dong)(dong)。

　　綜上可(ke)知，我國(guo)公(gong)(gong)司法(fa)規(gui)所要(yao)求(qiu)的(de)股(gu)(gu)東(dong)(dong)(dong)的(de)工(gong)商(shang)(shang)變更登(deng)記，并(bing)(bing)非股(gu)(gu)權(quan)移轉的(de)生(sheng)效要(yao)件，但其(qi)(qi)具(ju)有(you)公(gong)(gong)信力，對(dui)(dui)第(di)(di)三人(ren)產生(sheng)登(deng)記對(dui)(dui)抗效力，工(gong)商(shang)(shang)登(deng)記可(ke)以被股(gu)(gu)東(dong)(dong)(dong)作為證明(ming)其(qi)(qi)股(gu)(gu)東(dong)(dong)(dong)資(zi)格并(bing)(bing)對(dui)(dui)抗第(di)(di)三人(ren)的(de)表面證據，第(di)(di)三人(ren)也可(ke)以憑借工(gong)商(shang)(shang)登(deng)記來對(dui)(dui)抗其(qi)(qi)他人(ren)(包括(kuo)真(zhen)實股(gu)(gu)東(dong)(dong)(dong))的(de)權(quan)利要(yao)求(qiu)。在公(gong)(gong)司與(yu)股(gu)(gu)東(dong)(dong)(dong)之間(jian)，股(gu)(gu)權(quan)轉讓人(ren)之間(jian)，工(gong)商(shang)(shang)登(deng)記并(bing)(bing)無創設股(gu)(gu)東(dong)(dong)(dong)資(zi)格的(de)法(fa)律效力;股(gu)(gu)東(dong)(dong)(dong)資(zi)格的(de)認(ren)定，應當(dang)根據股(gu)(gu)東(dong)(dong)(dong)是否(fou)實際履(lv)行(xing)股(gu)(gu)東(dong)(dong)(dong)義務(wu)、享有(you)股(gu)(gu)東(dong)(dong)(dong)權(quan)利和其(qi)(qi)他權(quan)屬證明(ming)形式(shi)進(jin)行(xing)判斷。