论文部分内容阅读
我国新《公司法》的颁布结束了我国关于股权继承的立法空白,使股权继承成为一项独立的制度。但是,对股权是否可以继承以及继承了股权是否就必然继承了股东资格,在我国的法学界仍然有争议。本文从股权的性质分析入手,得出股权具有财产属性因而可以继承这一结论,并通过分析股东资格的人身属性和取得条件等,说明继承了股权并不必然的继承股东资格,最后对我国《公司法》76条进行评析,指出立法的缺陷并提出了相应的改进意见。
The promulgation of the new “Company Law” in our country has ended the blank of our country on the succession of equity and made the equity inheritance an independent system. However, whether or not the equity can be inherited and whether it inherits the equity is inevitable to inherit the qualifications of the shareholders, there is still controversy in the jurisprudence of our country. This article starts with the analysis of the nature of the equity, obtains that the equity has the property and inherits this conclusion, and through analyzing the personal attributes and the obtaining conditions of the shareholder qualification, shows that it is not necessarily the succession shareholder inheriting the equity. Finally, Company Law "76 comments, pointed out the defects of the legislation and put forward corresponding improvements.