有限责任公司股权继承问题探讨

【作者】 吴静；

【导师】 孙晓屏；

【作者基本信息】 复旦大学 ， 法律（专业学位）， 2013， 硕士

【摘要】 原有股东死亡发生股权继承事实,对于股东人数并不多的有限责任公司来说无疑会造成多方面的变动,并由此产生较为深远的影响。如果不能很好地解决和过渡,轻者公司内部出现信任危机,影响公司经营管理的效率与氛围,重者则会导致矛盾纠纷不断,令公司陷入无法动弹的僵局,最终只好无法正常经营而被迫解散。虽然我国《公司法》第76条对此有所安排,但条款的抽象笼统使之在实践中并不能很好地解决新老股东交替阶段所发生的一系列问题。本文以现实案例为牵引,以问题的阐述、分析与解决作为行文脉络,详细探讨了有限责任公司股权继承的相关问题。首先,文章从两则股权继承争议案例出发,基于对财产性权利和非财产性权利当然继承的疑惑,着眼于公司人合性与股东人身关系变动之间的矛盾,指出了案例背后的关键问题。其次,文章对现有法条进行了解读,对公司章程、遗嘱继承与股权继承的关系进行了分析,对实战中经常出现的法律争议进行了梳理和归纳。同时,本文在第二章中还对股权继承所产生的具体影响及相关问题展开了多角度案例式的探讨,包括股权继承最终引发公司僵局的情况,股权继承对公司适法性的影响,股权继承人行为能力与公司经营活动的关系,涉外股权继承与股权确认的问题等等。最后,借由“利益衡量”的思路,笔者提出一些风险防范与制度安排上的建议,提请有限责任公司股东注意要未雨绸缪及时做好身后事的安排,及早将所有权与管理权分开,培养可靠的职业经理人,并考虑设立遗嘱信托,以便更好地传承企业财富。此外,笔者还参考国外立法例,对公司出现僵局后如何进行司法处理提出了一点完善想法,希望在公司僵局纠纷中能够引入设立强制股份收购的制度,并建议法院在寻求解散公司的最后救济前实行必要的调解前置程序,且在解散公司时一并做出对清算程序的安排。本文基于众多现实案例,对有限责任公司股权继承问题进行了从理论到现实的探讨,以期股东、公司、继承人三者都能够从中吸取教训,实现有限责任公司人合性与自然人继承权、受遗赠权受保护这二者的平衡,正确对待和处理股权继承给有限责任公司带来的复杂影响。更多还原

【Abstract】 The original shareholders’death leads to the fact of shareholding inheritance, and it will undoubtedly result in a wide range of changes for a limited liability company, which has few shareholders in general, and bring far-reaching effects afterwards. If this problem cannot be handled properly, it will be easy to cause internal crisis of confidence affecting the efficiency of company’s management, and lead to the tragic ending of forced dissolution based on corporate deadlock in some serious cases. Although Chinese "Company Law" Article76has offered a legal arrangement for it, the terms are too abstract to solve series of problems in practice, which occurred in the old and new shareholders alternating phase.This thesis discusses the issue by the structure of raising, analyzing and solving the problem of inheritance of shareholder’s rights in China. Firstly, based on the doubt about inherent inherited rights of property and non-property rights, the thesis focuses on the relation and contradiction between personal nature in corporation and changes in people’s relationship, and leads to the problem of inheritance of shareholder’s rights in Limited Liability Company with the preface of two cases. Secondly, to figure out inheritance of shareholders rights’details, thesis analyzes this problem through three levels-interpretation of Article, induction of controversial point in practice and multiple perspectives on its specific impacts. Finally, the thesis provides some proposals on risk preventions by the thinking of "benefit weight", suggest shareholders of a limited liability company pay attention to do some financial arrangements before death, and separate the ownership and management of company as soon as possible. Also, they can develop reliable professional managers inside timely or consider setting up a testamentary trust, in order to inherit wealth in a better way.In addition, the thesis also provides some suggestions on how to deal with corporate deadlock in judicial process more effectively refer to foreign legislation. Our country is suggested to be introduced into the system of compulsory acquisition of shares in the corporate deadlock disputes. The court are suggested to add necessary pre-mediation process before making the final judgment, and make arrangements in liquidation together when the judgment is made.In this thesis, we have investigated the issue of shareholding inheritance from theory to reality, based on a number of actual cases. We look forward to help keep well balance between personal nature in Limited Liability Company and protection of people’s right of inheritance or legacy. And wish it could help Shareholders, companies, and successors handle the complex influences of this issue properly at the same time.更多还原