摘要： 2023年修订的《中华人民共和国公司法》试图强化股东名册在股权变动中的法律地位,尤其是第86条第2款关于“受让人自记载于股东名册时起可以向公司主张行使股东权利”的表述引起激烈讨论。然而,无论是从规则体系还是司法实践来看,股东名册都不应具有设权性质。股东名册虽不具有设权作用,但在组织法语境下确实应当作为首要的证权文件。相比出资证明书、公司登记、公司章程等其他文件材料,股东名册在处理公司与股东以及股东与股东之间的关系中具有更强的针对性;在优化公司治理和保护股东权益方面,股东名册也能发挥更关键的作用。为了强化股东名册的法律地位,股东名册规则需要在制作和置备的程式要求、未依法置备的法律后果以及瑕疵记载的救济等方面进一步完善。

关键词: 股东名册, 股权变动, 证权文件, 推定效力, 公司法律关系

Abstract: The 2023 Company Law of the People's Republic of China attempts to strengthen the legal status of the registry of shareholders in equity changes, especially the statement in Article 86 (2) that “the assignee may assert shareholder rights against the company from the time it is recorded in the registry of shareholders”, which has sparked heated discussions.However, whether from the perspective of the regulatory system or judicial practice, the registry of shareholders should not have a right-setting nature.Although the registry of shareholders does not have the function of right-setting, it should indeed be regarded as the primary certification document in the context of organizational law.Compared to other documents such as capital contribution certificates, company registrations, and articles of association, the registry of shareholders has stronger specificity in handling the relationships between companies and shareholders, as well as between shareholders themselves.The registry of shareholders can also play a more crucial role in optimizing corporate governance and protecting shareholder rights and interests.In order to strengthen the legal status of the registry of shareholders, the rules of the registry of shareholders need to be further improved in terms of the procedural requirements for production and preparation, the legal consequences of failure to prepare in accordance with the law, and the remedies for defective records.

Key words: Registry of Shareholders, Equity Changes, Certificates of Rights, Presumed Effectiveness, Legal Relationship of the Company