借用他人名义缔结买卖法律关系的现象在现代社会日益频繁，由此而生之司法实务亦多有分歧。如何理解借名买卖法律关系中出名人、借名人、相对人之间的法律关系，在不动产借名买卖涉及借名登记情形下，如何确定物权的归属，厘清各方当事人间的权利义务，为本文主要讨论的问题。 本文于案例分析的基础上，归纳了司法实践中借名买卖纠纷案件处理存有的基本疑问，并以上述实践中的疑问为起点，从性质界定、债法法律效果归属、物法法律效果归属三个方面展开较为全面的论证和分析。在阶段性视角下，借名买卖法律关系由内部借名协议和外部借名买卖合同构成，二者相互独立并原则上有效。通过对相对人的意愿、相对人的认知、行为实施方式等因素的综合考量，对外部借名买卖合同债法上法律效果的归属作了类型化分析。基于法律行为的物权变动，我国采债权形式主义的物权变动模式，债法上法律效果作为原因行为决定了不动产物权变动。在借名登记情形中，不动产物权的归属需要依前述类型化债法效果予以判断，由此得出借名登记不动产物权归属于出名人的结论。最后，本文对事实物权与法律物权、关涉第三人情形的利益衡量、借名人救济途径的探寻等与借名登记物权归属相关的几个关键问题作了简要的分析，以期佐证前述论证下所得出结论的合理性。

The phenomenon of borrowing other people’s name to set up contracts becomes increasingly frequent in reality. And there exist great differences among the judicial practices on the legal disputes resulting from this phenomenon. This thesis focuses on the issues of how to understand the legal relationship among the name-borrower, name-carrier and counterpart, as well as the ownership of real property rights in the cases where the real estate is registered under a borrowed name. This thesis begins with the summary of exiting problems of judicial handing of setting up transactions via other people’s name, follows a relatively comprehensive demonstration and analysis of the nature, contract law legal effect and property law legal effect of transactions under a borrowed name. From the periodic perspective， transaction under a borrowed name is consist of two contracts, one is the contract between name-carrier and name-borrower, the other is between name-carrier and counterpart, which are valid in principle and independent of each other. The contract law effect of transaction under a borrowed name depends on the comprehensive weighing of counterpart’s will, counterpart’s good or bad faith and other elements. Our country adopts the creditor’s rights externalism mode when the change of property right caused by juristic acts, so contract law legal effect is decisive for the real right change. According to the legal effect concluded before, when real property is registered under other’s name, the name-carrier should be the ownership. At the end, this thesis elaborates some problems related to ownership of real estate property, de jure and de facto right, balance of interests in cases where third party involved, remedy approaches for name-borrower, in order to certify the rationality of aforesaid judgment.