随着经济的发展,股份制公司日益增多,而人的生老病死等客观规律经常使股权发生了继承。本文在探讨股权继承法律性质的基础上,从遗产股权的认定标准及范围等方面展开分析,并参酌我国相关的法律法规,对如何完善我国股权继承制度提出一些观点。 With the development of economy, the number of joint-stock companies is increasing day by day, and the objective law of human being’s death often causes the equity to inherit. On the basis of discussing the legal nature of equity inheritance, this article analyzes the standards and scope of the recognition of inheritance equity, and puts forward some views on how to improve the equity inheritance system in our country with reference to relevant laws and regulations in our country.