论有限责任公司股东股权继承问题之评析

发布时间：2018-11-10 22:30

【摘要】：在现实生活中,一方面,随着经济的快速发展,以及设立公司的门槛不断降低,自然人投资设立公司、持有公司股份的情形越来越多;另一方面,因意外事件及不可抗力的等事件的频繁发生造成了公司股东的死亡,因此股权继承的问题成不断的上升趋势。股东死亡后随之而来的就是该如何处理其在公司所享有的股权问题,即股权的继承问题。股权的财产权不用讨论既然是财产当然是可以继承的,而关键是股权中的人身权怎么办,能否像财产权一样被当做遗产继承,对此问题理论界的学者们有很大的争议是各持一词。根据现行的《公司法》第74条明确规定在公司章程没有单就股权继承作出特别约定时股权可以被继承人继承,但是对于继承的顺序等问题,该规定过于笼统,缺乏可操作程序,在实践中会遇到很多问提。本文对于有限责任公司股权能否继承分别从以下几个方面进行了详细的分析,首先,分别对股权的性质、概念及特点进行了剖析,从此处入手对股权能否继承以及股权继承与有限责任公司的人资两合性之间的相互关系进行了分析。其次,在论述上述问题的同时又对比了国内外对此问题是如何规定的。所得出的结论就是股权是能被继承的,但前提条件是公司的章程中对股权的继承没有作出限制性的规定。最后,对如何更好的完善有限责任公司股权继承制度提出了自己的若干构想。
[Abstract]:In real life, on the one hand, with the rapid development of the economy and the lowering of the threshold of establishing a company, natural persons invest in the establishment of a company and hold more and more shares of the company. On the other hand, the frequent occurrence of accidents and force majeure causes the death of shareholders, so the problem of equity inheritance is on the rise. After the death of shareholders, how to deal with the ownership in the company, that is, equity inheritance. The property right of equity does not need to be discussed, since it is of course property that can be inherited, but the key is what to do with the personal right in the equity, and whether it can be regarded as inheritance as property right. There is a great controversy among the theorists about this problem. According to the current Article 74 of the Company Law, it is clearly stipulated that the share right may be inherited by the successor when the articles of association do not make a special agreement on the succession of shares. However, this provision is too general and lacks operational procedures for such problems as the order of succession. In practice will encounter a lot of questions. This paper makes a detailed analysis of whether the ownership of a limited liability company can be inherited from the following aspects. Firstly, it analyzes the nature, concept and characteristics of the stock right, respectively. This paper analyzes the relationship between ownership succession and the relationship between the ownership inheritance and the relationship between the human capital and the limited liability company. Secondly, this paper compares the domestic and foreign regulations on the above-mentioned problems. The conclusion is that the stock right can be inherited, but the prerequisite is that there is no restrictive regulation in the articles of association. Finally, the author puts forward some ideas about how to perfect the stock right inheritance system of limited liability company.
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

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