目前,公路客运企业经营模式仍然以车辆及班线承包为主,承包车辆的产权名义上是企业的,实际上是承包人及其背后的股东共同拥有的。在车辆承包合同的履行期间,承包人及其股东受利益驱使,往往利用车辆更新、同线竞争内部重组或股东内部管理上的矛盾等原因来并股,在并股过程中,通过股份转让等形式变更股东或股东持股份额,而股份转让的过程, At present, the operating mode of highway passenger transport enterprises is still dominated by vehicles and shift lines. Property rights of contracted vehicles are nominally enterprises and are actually owned jointly by the contractors and the shareholders behind them. During the period of performance of the vehicle contract, the contractor and its shareholders are driven by the interests, often using the vehicle renewal, internal reorganization of the same line competition or the contradictions among the internal management of the shareholders to merge the shares. In the process of the merger, the share transfer Change the form of shareholders or shareholders shareholding, and share transfer process,