股东资格认定的事实依据纷繁复杂，实践中关于股东资格认定的纠纷多种多样，必须从理论上探究解决股东资格认定的基本思路。股东资格认定首先要区分当事人所处的法律关系的性质。属于商事法律关系的，应当遵循外观理论，适用商法规范，以保护交易安全和促进交易效率; 属于民事法律关系的，应当遵循意思真实原则，重实质而轻形式，适用民法规范，切实保护真正投资人的利益。

The factual bases of the identification of shareholders' qualification are intricate and the disputes of the identification of shareholders' qualification are diverse in reality． We must find a basic method theoretically to solve the problem． Theidentification of shareholders' qualification needs firstly distinguish the characteristic of the legal relationship which the parties are in． If it is in a commercial legal relationship，in the identification of the shareholders' qualification，we should abide by the Rechtsschein theorie and adopt the commercial law rules to protect the transaction safe and promote transaction efficiency; if it is in a civil legal relationship，we should abide by the rule of true expression of will，place more emphasis on content than form and apply civil law rules to effectively protect the interests of the true investors．