英文名称：Dummy Shareholder 中文名称：名义股东／虚设股东又叫“挂名股东”，其名下虽然持有股份，但实际上，股份的真正所有人却不是此人。A person who holds shares in his or her name, but the shares are really owned by someone else. An example might be a person holding shares on behalf of his or her spouse.
英文名称：Dummy Director 中文名称：挂名董事／名义董事指在公司董事会内按照非董事意愿进行投票表决的董事会成员。A person on a company's board of directors who votes and acts on the wishes of a non board member. Also known as an accommodation director.
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