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我国新修改的公司法第七十六条规定:“自然人股东死亡后,其合法继承人可以继承股东资格;但是公司章程另有规定的除外。”这就意味着,一般情况下,有限公司的股东资格可以因股东死亡而发生继承。这一最新规定是这次公司法修改的亮点之一,勿庸置疑,它对股东资格是否可以继承起到了定纷止争的作用。但细细思考,该规定在侧重保护股东继承人权益的同时,仍存在值得探讨的不足之处。
Article 76 of the newly amended company law of our country stipulates: “When a natural person shareholder dies, his legal successor may inherit the qualifications of the shareholder, except as otherwise stipulated in the articles of association.” This means that under normal circumstances, the shareholders of a limited company Eligibility can be inherited because of the death of a shareholder. This latest rule is one of the highlights of this amendment to the company law. It goes without saying that it has played a decisive role in the succession of shareholders. However, with careful consideration, while laying stress on the protection of the rights and interests of shareholders, there are still some shortcomings worth exploring.