中国法下没有member成员和shareholder股东的对应说法，这是国外法律体系的概念，而不同国家对于两者之间的区分也不尽相同。本文主要以英美法为对照，简单介绍供参考。

英国法下，“(1) The subscribers of a company’s memorandum are deemed to have agreed to become members of the company, and on its registration become members and must be entered as such in its register of members. (2) Every other person who agrees to become a member of a company, and whose name is entered in its register of members, is a member of the company.”(Companies Act 2006) 译成中文，即“（1）公司章程大纲的签署人被视为已同意成为公司的成员，并在公司注册时成为公司的成员，且必须作为公司的成员记入公司的成员登记册。（2）同意成为公司成员且姓名已记入公司成员登记册的其他任何人，均为公司的成员。”（2006年《公司法》）这里的成员登记册其实就相当于中国法下的股东名册，用语却是register of members，而不是register of shareholders。而对于shareholder一词，“A shareholder is a person who buys and holds shares in a company having a share capital. They become a member once their name is entered on the register of members.”(https://cea.gov.ie/) 译成中文，即“股东是指购买并持有股份的公司股份的人。一旦他们的名字被登记在成员登记册上，他们就成为成员。”（摘自https://cea.gov.ie/）如此可见，只需持有股份即为shareholder，shareholder登记在成员登记册上后成为member；而member也不一定持有share股份。另外，英国法下有一种公司形式为company limited by guarantee，可译为担保有限公司或保证（责任）有限公司，这类公司的所有权人在公司清算时以他们已做出的保证在公司清算时向公司承担提供资产的数额为限，而不是或不仅是以其向公司的出资额为限。这类公司并不发行share股份，所以所有权人也不称为shareholder，用member即可。

同样，英国法系下如开曼群岛，采用类似的member和shareholder的说法。比如说，开曼《公司法》对于member的定义，用语基本相同：“The subscribers of the memorandum of association of any company shall be deemed to have agreed to become members of the company whose memorandum they have subscribed, and upon the registration of the company shall be entered as members on the register of members hereinafter mentioned, and every other person who has agreed to become a member of a company and whose name is entered on the register of members, shall be deemed to be a member of the company.”

美国法下，公司法对于公司的用语是corporation，corporation的所有权人称为shareholder。另外，有一类企业形式叫做LLC，全称为limited liability company，直译为有限责任公司，但其实其并不是中国法下的有限责任公司，而是一种介于公司和合伙企业之间的一种公司类型，有点类似于中国法下的特殊普通合伙企业。LLC享受合伙企业的税务优惠，无须双重缴税，却只须承担有限责任。LLC的所有权人称为member。

鉴于不同法系下member和shareholder的概念不同，中文又没有相应的区分。翻译时应严格注意区分，以防混淆概念。在容易引起误解的情形下，可加注释简单提醒或说明。