基于公司法第75条研究有限责任公司股权继承问题
发布时间：2018-09-04 10:40
【摘要】：有限责任公司的股权继承纠纷是司法实践中常见的案件纠纷。股权在性质上是一种综合性权利,既有财产属性,又有身份属性,但股权的核心内容是财产性权利。鉴于股权是公民私有财产的一种重要表现形式,股权应当被纳入遗产的范围,成为继承法律关系的客体,即股权具有可继承性。现行《中华人民共和国公司法》(以下简称公司法)第75条规定:"自然人股东死亡后,其合法继承人可以继承股东资格;但是,公司章程另有规定的除外。"该条文第一次涉及了有限责任公司的股东资格继承问题,填补了以往立法的空白,顺应了实践的需要,使得股东资格继承制度有了法律依据,同时该条文也允许公司章程限制或排除股权继承。但是,该条规定混淆了"股东资格"与"股东权利"的概念,并且对于公司章程可以在多大范围内限制或排除股权继承,没有做出具体明确的规定。为了更好地符合司法实践的需要,本文基于公司法第75条对有限责任公司的股权继承问题进行研究,希望提出一些完善建议以解决司法实践中遇到的困惑。本文内容分四部分展开:第一部分是引言,主要通过司法实践中的案例引出公司法第75条关于股权继承存在的两大问题;第二部分是股东资格与股东权利理论分析,分别分析了股东资格及股东权利的内涵,并分析了两者之间的关系,得出了笔者的观点:股东资格不具有可继承性,股东权利具有可继承性;第三部分是有限责任公司章程股权继承条款的自由及其法律限制分析,主要从公司章程自由及限制的理论出发,结合有限责任公司的特殊性——人合性,得出了有限责任公司章程限制股权继承条款的原则,并分析了实践中几种条款的合法性;第四部分是有限责任公司章程没有明确规定股权继承条款时的处理;第五部分是完善公司法第75条的建议,主要针对上文提出的两大问题而提出完善建议;最后一部分是结语,主要总结了本文的观点,并指出了本文研究的不足之处,提出对未来的展望。
[Abstract]:The ownership succession dispute of limited liability company is a common case dispute in judicial practice. Equity is a kind of comprehensive right in nature, both property attribute and identity attribute, but the core content of equity is property right. In view of the fact that equity is an important form of private property of citizens, equity should be brought into the scope of inheritance and become the object of inheriting legal relations, that is, equity is inheritable. Article 75 of the present Company Law of the people's Republic of China (hereinafter referred to as "Company Law") stipulates: "after the death of a natural person shareholder, the lawful heir of the natural person may inherit the shareholder's qualification, except as otherwise provided in the articles of association of the company." This article deals with the shareholder qualification inheritance of limited liability company for the first time, fills the gap of previous legislation, conforms to the need of practice, and makes the system of shareholder qualification inheritance have legal basis. At the same time, this article also allows the company articles of association to restrict or exclude equity inheritance. However, this provision confuses the concepts of "shareholder qualification" and "shareholder right", and there are no specific provisions on the extent to which the articles of association can restrict or exclude equity inheritance. In order to better meet the needs of judicial practice, this paper, based on Article 75 of the Company Law, studies the ownership succession of limited liability companies, hoping to put forward some suggestions to solve the confusion in judicial practice. The content of this paper is divided into four parts: the first part is the introduction, mainly through the case in the judicial practice leads to two major problems about equity inheritance in Article 75 of the Company Law, the second part is the theoretical analysis of shareholder's qualification and shareholder's rights. This paper analyzes the connotation of shareholder qualification and shareholder rights, and analyzes the relationship between them, and draws the author's opinion: shareholder qualification is not inheritable, shareholder right is inheritable; The third part is the freedom of articles of association of limited liability company and its legal limitation analysis, mainly from the theory of freedom and limitation of articles of association, combined with the particularity of limited liability company, The principle of limited liability company articles of association is obtained, and the legitimacy of several clauses in practice is analyzed. The fourth part is the treatment when the articles of association of limited liability company do not specify the clause of equity succession. The last part is the conclusion, which summarizes the views of this paper, and points out the deficiencies of this study. The prospect of the future is put forward.
【学位授予单位】：浙江大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91
本文编号：2221835
[Abstract]:The ownership succession dispute of limited liability company is a common case dispute in judicial practice. Equity is a kind of comprehensive right in nature, both property attribute and identity attribute, but the core content of equity is property right. In view of the fact that equity is an important form of private property of citizens, equity should be brought into the scope of inheritance and become the object of inheriting legal relations, that is, equity is inheritable. Article 75 of the present Company Law of the people's Republic of China (hereinafter referred to as "Company Law") stipulates: "after the death of a natural person shareholder, the lawful heir of the natural person may inherit the shareholder's qualification, except as otherwise provided in the articles of association of the company." This article deals with the shareholder qualification inheritance of limited liability company for the first time, fills the gap of previous legislation, conforms to the need of practice, and makes the system of shareholder qualification inheritance have legal basis. At the same time, this article also allows the company articles of association to restrict or exclude equity inheritance. However, this provision confuses the concepts of "shareholder qualification" and "shareholder right", and there are no specific provisions on the extent to which the articles of association can restrict or exclude equity inheritance. In order to better meet the needs of judicial practice, this paper, based on Article 75 of the Company Law, studies the ownership succession of limited liability companies, hoping to put forward some suggestions to solve the confusion in judicial practice. The content of this paper is divided into four parts: the first part is the introduction, mainly through the case in the judicial practice leads to two major problems about equity inheritance in Article 75 of the Company Law, the second part is the theoretical analysis of shareholder's qualification and shareholder's rights. This paper analyzes the connotation of shareholder qualification and shareholder rights, and analyzes the relationship between them, and draws the author's opinion: shareholder qualification is not inheritable, shareholder right is inheritable; The third part is the freedom of articles of association of limited liability company and its legal limitation analysis, mainly from the theory of freedom and limitation of articles of association, combined with the particularity of limited liability company, The principle of limited liability company articles of association is obtained, and the legitimacy of several clauses in practice is analyzed. The fourth part is the treatment when the articles of association of limited liability company do not specify the clause of equity succession. The last part is the conclusion, which summarizes the views of this paper, and points out the deficiencies of this study. The prospect of the future is put forward.
【学位授予单位】：浙江大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91
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