股东作为出资人是公司财产的终极所有者。
Shareholders as investors are the eventual owner of property of company.
集团母公司作为子公司的出资人，如何开展对子公司及其主要经营者效绩评价活动成为理论界和实务界的一个课题。
The holding company is the investor of subsidiary company. How to develop the evaluation of subsidiary company performance and its main manager is one question of two fields both theory and practice.
劳务出资即是指出资人以对公司付出的劳务作为资本向公司出资，来取得股东资格、获取公司股权并分享企业利润。
Labor service contribution means that investors invest in the company in form of labor service and obtain shareholders' qualification, stock ownership and profits.
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