【摘要】：在現(xiàn)實(shí)生活中,一方面,隨著經(jīng)濟(jì)的快速發(fā)展,以及設(shè)立公司的門檻不斷降低,自然人投資設(shè)立公司、持有公司股份的情形越來(lái)越多;另一方面,因意外事件及不可抗力的等事件的頻繁發(fā)生造成了公司股東的死亡,因此股權(quán)繼承的問(wèn)題成不斷的上升趨勢(shì)。股東死亡后隨之而來(lái)的就是該如何處理其在公司所享有的股權(quán)問(wèn)題,即股權(quán)的繼承問(wèn)題。股權(quán)的財(cái)產(chǎn)權(quán)不用討論既然是財(cái)產(chǎn)當(dāng)然是可以繼承的,而關(guān)鍵是股權(quán)中的人身權(quán)怎么辦,能否像財(cái)產(chǎn)權(quán)一樣被當(dāng)做遺產(chǎn)繼承,對(duì)此問(wèn)題理論界的學(xué)者們有很大的爭(zhēng)議是各持一詞。根據(jù)現(xiàn)行的《公司法》第74條明確規(guī)定在公司章程沒(méi)有單就股權(quán)繼承作出特別約定時(shí)股權(quán)可以被繼承人繼承,但是對(duì)于繼承的順序等問(wèn)題,該規(guī)定過(guò)于籠統(tǒng),缺乏可操作程序,在實(shí)踐中會(huì)遇到很多問(wèn)提。 本文對(duì)于有限責(zé)任公司股權(quán)能否繼承分別從以下幾個(gè)方面進(jìn)行了詳細(xì)的分析,首先,分別對(duì)股權(quán)的性質(zhì)、概念及特點(diǎn)進(jìn)行了剖析,從此處入手對(duì)股權(quán)能否繼承以及股權(quán)繼承與有限責(zé)任公司的人資兩合性之間的相互關(guān)系進(jìn)行了分析。其次,在論述上述問(wèn)題的同時(shí)又對(duì)比了國(guó)內(nèi)外對(duì)此問(wèn)題是如何規(guī)定的。所得出的結(jié)論就是股權(quán)是能被繼承的,但前提條件是公司的章程中對(duì)股權(quán)的繼承沒(méi)有作出限制性的規(guī)定。最后,對(duì)如何更好的完善有限責(zé)任公司股權(quán)繼承制度提出了自己的若干構(gòu)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.
【學(xué)位授予單位】：黑龍江大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：D922.291.91

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