公司法第72条对有限责任公司股权转让的条件和程序做出了规定,但规定比较简略,不够明确和具体。本文对司法实践中对72条的理解作出了辩证的分析,并在比较研究国外立法例的基础上指出我国立法中存在的问题,最后提出自己的完善建议,以期让72条能够更好的执行,更好发挥新公司法在股权转让上的价值优势。 Article 72 of the Company Law stipulates the conditions and procedures for the transfer of shares of a limited liability company, but the provisions are relatively simple and not clear and specific. This article makes a dialectical analysis on the comprehension of 72 articles in the judicial practice and points out the problems existing in the legislation of our country on the basis of comparatively studying the foreign legislative cases. Finally, I put forward my own suggestions for improvement so that 72 articles can be better implemented , Better play the new company law in equity transfer value advantage.