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基于公司法第75條研究有限責任公司股權繼承問題

發(fā)布時間:2018-09-04 10:40
【摘要】:有限責任公司的股權繼承糾紛是司法實踐中常見的案件糾紛。股權在性質上是一種綜合性權利,既有財產屬性,又有身份屬性,但股權的核心內容是財產性權利。鑒于股權是公民私有財產的一種重要表現形式,股權應當被納入遺產的范圍,成為繼承法律關系的客體,即股權具有可繼承性,F行《中華人民共和國公司法》(以下簡稱公司法)第75條規(guī)定:"自然人股東死亡后,其合法繼承人可以繼承股東資格;但是,公司章程另有規(guī)定的除外。"該條文第一次涉及了有限責任公司的股東資格繼承問題,填補了以往立法的空白,順應了實踐的需要,使得股東資格繼承制度有了法律依據,同時該條文也允許公司章程限制或排除股權繼承。但是,該條規(guī)定混淆了"股東資格"與"股東權利"的概念,并且對于公司章程可以在多大范圍內限制或排除股權繼承,沒有做出具體明確的規(guī)定。為了更好地符合司法實踐的需要,本文基于公司法第75條對有限責任公司的股權繼承問題進行研究,希望提出一些完善建議以解決司法實踐中遇到的困惑。本文內容分四部分展開:第一部分是引言,主要通過司法實踐中的案例引出公司法第75條關于股權繼承存在的兩大問題;第二部分是股東資格與股東權利理論分析,分別分析了股東資格及股東權利的內涵,并分析了兩者之間的關系,得出了筆者的觀點:股東資格不具有可繼承性,股東權利具有可繼承性;第三部分是有限責任公司章程股權繼承條款的自由及其法律限制分析,主要從公司章程自由及限制的理論出發(fā),結合有限責任公司的特殊性——人合性,得出了有限責任公司章程限制股權繼承條款的原則,并分析了實踐中幾種條款的合法性;第四部分是有限責任公司章程沒有明確規(guī)定股權繼承條款時的處理;第五部分是完善公司法第75條的建議,主要針對上文提出的兩大問題而提出完善建議;最后一部分是結語,主要總結了本文的觀點,并指出了本文研究的不足之處,提出對未來的展望。
[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.
【學位授予單位】:浙江大學
【學位級別】:碩士
【學位授予年份】:2017
【分類號】:D922.291.91

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