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　　出資證明書是表現有限責任公司股東地位或者股東權益的一種要式證券，公司股東出資證明。有限責任公司不同于股份有限公司，其全部資本并不分為股份，但是，有限責任公司的股東也有自己的出資額。在有限責任公司中記載股東出資的法律文書就是出資證明書，有的學者也主張稱為“股單”。根據《中華人民共和國公司登記管理條例》第四章第二十條、第二十一條的規定，有限責任公司股東的出資證明為“依法設立的驗資機構出具的驗資證明，法律、行政法規另有規定的除外”，股份有限公司則沒有例外情況，為“依法設立的驗資機構出具的驗資證明”。

　　1、公司章程

　　公(gong)(gong)司(si)(si)(si)章(zhang)程是公(gong)(gong)司(si)(si)(si)內部自治規(gui)約，也是公(gong)(gong)司(si)(si)(si)設立的(de)(de)必(bi)要條(tiao)(tiao)件。股(gu)東(dong)(dong)(dong)簽署(shu)的(de)(de)公(gong)(gong)司(si)(si)(si)章(zhang)程對(dui)內是確定股(gu)東(dong)(dong)(dong)及其權利(li)義務(wu)的(de)(de)主(zhu)要根據，具有對(dui)抗股(gu)東(dong)(dong)(dong)之(zhi)間其他(ta)約定的(de)(de)效(xiao)(xiao)力;對(dui)外具有公(gong)(gong)示的(de)(de)效(xiao)(xiao)力，是第(di)三人(ren)據以(yi)判斷公(gong)(gong)司(si)(si)(si)股(gu)東(dong)(dong)(dong)的(de)(de)依據。根據學(xue)界對(dui)章(zhang)程記載事(shi)項效(xiao)(xiao)力的(de)(de)一(yi)般(ban)理解和(he)(he)我國《公(gong)(gong)司(si)(si)(si)法》第(di)22條(tiao)(tiao)、第(di)73條(tiao)(tiao)的(de)(de)規(gui)定，對(dui)公(gong)(gong)司(si)(si)(si)章(zhang)程和(he)(he)股(gu)東(dong)(dong)(dong)資格(ge)的(de)(de)關系(xi)，我們可以(yi)初步認為：第(di)一(yi)，公(gong)(gong)司(si)(si)(si)章(zhang)程記載對(dui)于(yu)股(gu)份有限公(gong)(gong)司(si)(si)(si)發起(qi)人(ren)和(he)(he)有限責任公(gong)(gong)司(si)(si)(si)原始股(gu)東(dong)(dong)(dong)具有重要意義，是確認其股(gu)東(dong)(dong)(dong)資格(ge)的(de)(de)必(bi)要形(xing)式(shi);但不能(neng)據此認為，凡記載于(yu)公(gong)(gong)司(si)(si)(si)章(zhang)程的(de)(de)即為股(gu)東(dong)(dong)(dong);第(di)二，對(dui)于(yu)非發起(qi)人(ren)股(gu)東(dong)(dong)(dong)，如受讓股(gu)權的(de)(de)股(gu)東(dong)(dong)(dong)，公(gong)(gong)司(si)(si)(si)章(zhang)程記載并(bing)非其成為股(gu)東(dong)(dong)(dong)的(de)(de)必(bi)要形(xing)式(shi)。

　　在司(si)(si)(si)法實踐中(zhong)，公司(si)(si)(si)章(zhang)程記載不規范、不及(ji)時(shi)(shi)、不準確，與(yu)股(gu)(gu)權實際(ji)持有情(qing)況(kuang)(kuang)發(fa)生(sheng)矛盾(dun)的(de)(de)問題(ti)時(shi)(shi)有發(fa)生(sheng)，審理時(shi)(shi)應當(dang)根據實際(ji)情(qing)況(kuang)(kuang)分別處理。如(ru)有證據證明股(gu)(gu)東(dong)(dong)(dong)確實已(yi)經出(chu)資，并(bing)參加了(le)股(gu)(gu)東(dong)(dong)(dong)會，分取了(le)紅(hong)利(li)，但因公司(si)(si)(si)的(de)(de)過(guo)錯，未(wei)變更公司(si)(si)(si)章(zhang)程記載，致(zhi)使股(gu)(gu)東(dong)(dong)(dong)名(ming)冊(ce)、工商登記均(jun)未(wei)變更。筆者認(ren)為，對于這種情(qing)況(kuang)(kuang)，應采取保護無(wu)過(guo)錯方的(de)(de)原(yuan)則(ze)，在該(gai)股(gu)(gu)東(dong)(dong)(dong)與(yu)公司(si)(si)(si)、其他(ta)股(gu)(gu)東(dong)(dong)(dong)發(fa)生(sheng)股(gu)(gu)權糾紛時(shi)(shi)，確認(ren)其股(gu)(gu)東(dong)(dong)(dong)資格，否(fou)則(ze)司(si)(si)(si)法將有違實體(ti)公正的(de)(de)立常(chang)

　　2、股東名冊

　　股(gu)東(dong)(dong)名冊(ce)是為(wei)了反映(ying)公司(si)(si)股(gu)東(dong)(dong)的(de)(de)現狀，由公司(si)(si)依(yi)法(fa)(fa)制(zhi)作(zuo)并(bing)置備的(de)(de)帳簿。我國(guo)《公司(si)(si)法(fa)(fa)》第31、36、134、145條規(gui)定(ding)，有(you)(you)限責任公司(si)(si)、股(gu)份有(you)(you)限公司(si)(si)應當(dang)置備股(gu)東(dong)(dong)名冊(ce)。從本(ben)質上說，股(gu)東(dong)(dong)名冊(ce)是公司(si)(si)的(de)(de)內(nei)部記(ji)錄。各國(guo)、地區公司(si)(si)法(fa)(fa)律(lv)雖普遍認(ren)為(wei)股(gu)東(dong)(dong)名冊(ce)具有(you)(you)當(dang)然(ran)授予(yu)股(gu)東(dong)(dong)資(zi)格的(de)(de)法(fa)(fa)律(lv)效(xiao)力，但這種效(xiao)力并(bing)不(bu)(bu)是唯一和確定(ding)的(de)(de)。有(you)(you)學者指出：“股(gu)東(dong)(dong)名冊(ce)雖然(ran)很(hen)重要，但它(ta)只是公司(si)(si)必須和可以載(zai)明的(de)(de)資(zi)料的(de)(de)一個表面證據，法(fa)(fa)院有(you)(you)權(quan)對其進行(xing)修正。” 韓國(guo)學者李哲松(song)也認(ren)為(wei)“股(gu)東(dong)(dong)名冊(ce)的(de)(de)記(ji)載(zai)不(bu)(bu)具有(you)(you)創設權(quan)利(li)的(de)(de)效(xiao)力，實體法(fa)(fa)上沒有(you)(you)取得股(gu)份者，即使(shi)進行(xing)了名義更換，也不(bu)(bu)能取得股(gu)東(dong)(dong)權(quan)。”

　　我國《公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)法》未對(dui)股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)名(ming)(ming)冊(ce)(ce)效(xiao)力(li)作出規定(ding)，股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)名(ming)(ming)冊(ce)(ce)和股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)資格之(zhi)間(jian)的(de)(de)(de)(de)關系難以(yi)從(cong)《公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)法》本(ben)身尋找答(da)案，出資證(zheng)明書《公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)出資證(zheng)明》。但從(cong)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)法原理上(shang)說，股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)名(ming)(ming)冊(ce)(ce)主要(yao)用于調整公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)和股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)的(de)(de)(de)(de)關系，股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)名(ming)(ming)冊(ce)(ce)由公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)保存，隨著(zhu)股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)的(de)(de)(de)(de)變化(hua)而變更(geng)股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)名(ming)(ming)冊(ce)(ce)是公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)義務。股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)名(ming)(ming)冊(ce)(ce)應(ying)當具(ju)有以(yi)下效(xiao)力(li)：第(di)一，記(ji)(ji)(ji)名(ming)(ming)股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)對(dui)抗公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)功能(neng)(neng)。即在(zai)(zai)無其(qi)他(ta)人向(xiang)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)提交有效(xiao)的(de)(de)(de)(de)相反(fan)證(zheng)據(ju)的(de)(de)(de)(de)情況下，凡在(zai)(zai)股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)名(ming)(ming)冊(ce)(ce)上(shang)記(ji)(ji)(ji)載為(wei)股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)的(de)(de)(de)(de)，僅憑(ping)該記(ji)(ji)(ji)載就可(ke)以(yi)主張自(zi)己(ji)為(wei)該公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)，無需向(xiang)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)舉(ju)證(zheng)自(zi)己(ji)的(de)(de)(de)(de)實質(zhi)性權(quan)利(li)。第(di)二，公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)免責(ze)的(de)(de)(de)(de)功能(neng)(neng)，即公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)在(zai)(zai)已(yi)盡保管(guan)、登記(ji)(ji)(ji)義務的(de)(de)(de)(de)前提下，公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)可(ke)將(jiang)股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)名(ming)(ming)冊(ce)(ce)上(shang)記(ji)(ji)(ji)載為(wei)股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)者視為(wei)真實股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)，并認(ren)定(ding)其(qi)紅(hong)利(li)分(fen)派請求權(quan)、表決權(quan)、新股(gu)(gu)(gu)認(ren)購權(quan)等(deng)權(quan)利(li);即使股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)名(ming)(ming)冊(ce)(ce)上(shang)的(de)(de)(de)(de)股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)并非(fei)真實股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)，亦可(ke)免除公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)責(ze)任。第(di)三，由于股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)名(ming)(ming)冊(ce)(ce)僅為(wei)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)內(nei)部(bu)記(ji)(ji)(ji)錄，非(fei)法定(ding)公(gong)(gong)(gong)示文件(jian)，股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)名(ming)(ming)冊(ce)(ce)的(de)(de)(de)(de)記(ji)(ji)(ji)載不(bu)能(neng)(neng)對(dui)抗擁有其(qi)他(ta)有效(xiao)證(zheng)據(ju)的(de)(de)(de)(de)真實股(gu)(gu)(gu)東(dong)(dong)(dong)(dong)，也不(bu)能(neng)(neng)對(dui)抗第(di)三人。

　　3、工商登記

　　工(gong)商(shang)登記(ji)的(de)功能主要是(shi)(shi)(shi)政府對(dui)進入(ru)市場(chang)(chang)的(de)市場(chang)(chang)主體資(zi)格進行審查以減(jian)少(shao)市場(chang)(chang)交易風險，其(qi)內容因(yin)其(qi)公(gong)(gong)示性(xing)而對(dui)第三人具(ju)有公(gong)(gong)信力。根據(ju)我國《公(gong)(gong)司法(fa)(fa)》及(ji)《公(gong)(gong)司登記(ji)管理條(tiao)例》的(de)規定，公(gong)(gong)司設立必(bi)須(xu)經由(you)工(gong)商(shang)行政機關(guan)登記(ji);有限責任公(gong)(gong)司股東發生變(bian)更，應當(dang)自變(bian)動(dong)之(zhi)日起30日內申請變(bian)更登記(ji)。但(dan)是(shi)(shi)(shi)，工(gong)商(shang)登記(ji)對(dui)股東姓(xing)名或名稱的(de)記(ji)載(zai)是(shi)(shi)(shi)否系確認(ren)股東資(zi)格的(de)必(bi)要條(tiao)件(jian)，實踐中有不同認(ren)識。正確看待工(gong)商(shang)登記(ji)法(fa)(fa)律效力的(de)關(guan)鍵在(zai)于弄清其(qi)性(xing)質，即其(qi)到底是(shi)(shi)(shi)創設權利(li)，還是(shi)(shi)(shi)證明權利(li)?

　　工(gong)商(shang)登(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)屬(shu)于商(shang)業登(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)之一種，根據商(shang)業登(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)理(li)論，商(shang)業登(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)分設權性登(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)和證權性登(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)。《民法通(tong)則(ze)》第37條(tiao)(tiao)規定，法人僅需具(ju)備四項(xiang)條(tiao)(tiao)件(jian)(jian)(jian)，即可成立，公(gong)司股(gu)(gu)東的姓(xing)(xing)名(ming)(ming)或名(ming)(ming)稱(cheng)不是(shi)公(gong)司設立的必(bi)備要件(jian)(jian)(jian)。而(er)且我國《公(gong)司登(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)管理(li)條(tiao)(tiao)例》第31條(tiao)(tiao)規定：“有限責任公(gong)司變(bian)更(geng)股(gu)(gu)東的，應當自股(gu)(gu)東發生變(bian)動(dong)之日起30日內申請變(bian)更(geng)登(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)。”可以推斷，第一，只(zhi)有“股(gu)(gu)東發生變(bian)動(dong)后”，才(cai)能(neng)辦理(li)工(gong)商(shang)變(bian)更(geng)登(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)，股(gu)(gu)東變(bian)更(geng)在(zai)前，工(gong)商(shang)登(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)在(zai)后，因此，工(gong)商(shang)變(bian)更(geng)登(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)并不是(shi)繼受股(gu)(gu)東取得股(gu)(gu)權的必(bi)要條(tiao)(tiao)件(jian)(jian)(jian);第二，向(xiang)工(gong)商(shang)行政管理(li)部門辦理(li)變(bian)更(geng)登(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)手續是(shi)公(gong)司的法定義(yi)務，而(er)非(fei)股(gu)(gu)權轉讓(rang)雙方的義(yi)務。因此，盡管工(gong)商(shang)登(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)對(dui)于公(gong)司設立來(lai)(lai)說(shuo)，系必(bi)要條(tiao)(tiao)件(jian)(jian)(jian)，屬(shu)設權性登(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji);但其所記(ji)(ji)(ji)(ji)(ji)載的股(gu)(gu)東姓(xing)(xing)名(ming)(ming)或名(ming)(ming)稱(cheng)，對(dui)股(gu)(gu)東資格來(lai)(lai)說(shuo)，僅具(ju)有證權性作(zuo)用，而(er)且不能(neng)反過來(lai)(lai)認為，未經(jing)工(gong)商(shang)登(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)即非(fei)股(gu)(gu)東。

　　綜上可(ke)知，我國公(gong)司(si)法(fa)規所(suo)要(yao)(yao)求的(de)股(gu)(gu)東(dong)的(de)工商變更登(deng)記(ji)(ji)，并非(fei)股(gu)(gu)權(quan)移轉的(de)生(sheng)效(xiao)要(yao)(yao)件，但其(qi)具有(you)公(gong)信力(li)(li)，對(dui)第三人產(chan)生(sheng)登(deng)記(ji)(ji)對(dui)抗(kang)效(xiao)力(li)(li)，工商登(deng)記(ji)(ji)可(ke)以被股(gu)(gu)東(dong)作為證(zheng)明其(qi)股(gu)(gu)東(dong)資(zi)(zi)格并對(dui)抗(kang)第三人的(de)表面證(zheng)據，第三人也可(ke)以憑(ping)借工商登(deng)記(ji)(ji)來對(dui)抗(kang)其(qi)他(ta)人(包括真實(shi)股(gu)(gu)東(dong))的(de)權(quan)利要(yao)(yao)求。在(zai)公(gong)司(si)與股(gu)(gu)東(dong)之(zhi)(zhi)間，股(gu)(gu)權(quan)轉讓人之(zhi)(zhi)間，工商登(deng)記(ji)(ji)并無創設股(gu)(gu)東(dong)資(zi)(zi)格的(de)法(fa)律效(xiao)力(li)(li);股(gu)(gu)東(dong)資(zi)(zi)格的(de)認(ren)定，應當根據股(gu)(gu)東(dong)是否實(shi)際(ji)履行(xing)股(gu)(gu)東(dong)義務、享(xiang)有(you)股(gu)(gu)東(dong)權(quan)利和其(qi)他(ta)權(quan)屬證(zheng)明形式進(jin)行(xing)判斷。

　　4、持股證明：出資證明書、股東憑證、股票等

　　我國《公(gong)司法》第(di)(di)30條(tiao)規定，有(you)限責任(ren)公(gong)司成立(li)后，應當向股(gu)(gu)東(dong)簽發出(chu)資(zi)證(zheng)(zheng)明(ming)書;第(di)(di)136條(tiao)規定，股(gu)(gu)份公(gong)司應當在登記成立(li)后，即(ji)向股(gu)(gu)東(dong)正式交(jiao)付股(gu)(gu)票(piao)。出(chu)資(zi)證(zheng)(zheng)明(ming)書、股(gu)(gu)東(dong)憑證(zheng)(zheng)或(huo)(huo)股(gu)(gu)票(piao)，是最具有(you)實質意義(yi)的股(gu)(gu)東(dong)資(zi)格證(zheng)(zheng)明(ming)，在無(wu)充(chong)足的證(zheng)(zheng)據證(zheng)(zheng)明(ming)此類持股(gu)(gu)證(zheng)(zheng)明(ming)為虛假或(huo)(huo)不合法時，即(ji)可以此確認(ren)其股(gu)(gu)東(dong)資(zi)格。