To posiadacz akcji spółki akcyjnej i tym samym wspólnik tej spółki, podmiot praw i obowiązków wynikających ze statutu spółki.
Za akcjonariusza – wobec spółki – uznaje się tylko taką osobę, która jest wpisana do księgi akcyjnej lub jest posiadaczem akcji na okaziciela.
Akcjonariusz jest zobowiązany jedynie do świadczeń określonych w statucie. Nie ponosi odpowiedzialności wobec wierzycieli za zobowiązania spółki akcyjnej. Odpowiedzialność tę ponosi spółka akcyjna.
Akcjonariusz ma prawo do udziału w zysku (wykazanym w sprawozdaniu finansowym), który uchwałą walnego zgromadzenia został przeznaczony do podziału między akcjonariuszy.

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