我国《公司法》首次规定了股东派生诉讼制度。对股东派生诉讼的理论基础、当事人的确定、前置条件、诉讼中的费用、法院在诉讼中的地位、法律效力等问题进行深入的分析,都是具有十分重要的意义的。 China’s “Company Law” for the first time provides a shareholder derivative litigation system. It is of great significance to conduct a thorough analysis of the theoretical basis of shareholder derivative litigation, the parties’ determination, preconditions, the costs in litigation, the court’s position in litigation and the legal effect.