我国《公司法》对有限责任公司股权转让作出专章规定,在规范上较以前有了明显的进步。但对于股权转让的“限制条件”及其对股权转让契约效力的影响学界存在不同意见,本文就此进行探讨。一、双重限制之质疑与解说我国《公司法》和我国台湾地区“公司法”采用了“同意条款”和“优先购买权”的双重限制措施,即股东对外转让股权不但须征得其他股东同意,其他股东对转让的股权还享有优先购买权。我国《公司法》第72条规定,股东向股东以外的人转让股权,应当经其 China’s “Company Law” on the limited liability company equity transfer to make the provisions of the special chapter in the specification than the previous significant progress. However, there are different opinions on the “Restrictions ” of the equity transfer and its influence on the validity of the equity transfer contract. This article discusses this issue. First, the doubts and interpretation of the double limit China’s “Company Law” and our country Taiwan “Company Law ” with “consent clause ” and “” “preemptive right ” double restriction measures, namely shareholder transfer of foreign equity not only Other shareholders are required to obtain the consent of the other shareholders of the shares also have the right to buy the right to transfer. Article 72 of the Company Law of the People’s Republic of China stipulates that when a shareholder transfers his share right to a person other than the shareholder,