【作者】 邹志强；

【导师】 杨忠孝；

【作者基本信息】 华东政法学院 ， 经济法学， 2007， 硕士

【摘要】 新《公司法》第76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。这一条款基本终结了我国学界与实务界股权能否继承的大讨论,确定了股东资格可以继承的原则。由于这以条款仍显抽象,对股东继承中的诸多具体细节问题均未作规定,在实践中缺乏可操作性不强。法律实务工作者在工作中经常遇到股权实际继承中的难题,而《公司法》和《继承法》等规定中没有明确的解决此类难题的规则。笔者试图尝试探讨股权继承中的一些难题,并提出相应的解决对策,以期能够引起理论界和立法者的关注,早日解决股权继承的法律缺失问题。本文共分为四个部分。第一部分,讨论了股权继承的客体、股权的性质,比较了股权继承与一般财产继承及与股权转让之间的区别。笔者认为,股权继承包括了出资继承及股东资格的取得,《公司法》第76条的规定实际上就是对股权继承的规定。第二部分,探讨了股权继承权取得的特殊性。股权继承的方式有强制转让、自由继承和有限制的继承,我国属于自由继承,且在立法模式上采用的是法定取得,但授权公司章程予以限制的立法体例。笔者认为,公司章程可以对继承人取得股东资格做出限制。第三部分,探讨了股权继承的程序。首先,笔者认为,由于股东资格继承的特殊性,应该对股权继承做出不在法定期限内表示接受则视为放弃继承股东资格的规定,并应对接受继承的期限和方式做出严格的限制,同时一旦做出接受继承的意思表示就不能撤回。其次,笔者认为对被继承股权的分割公司章程可以做出具体限制,但是法律应对股权分割的期限做出规定,不能由被继承人或章程任意做出约定。最后,笔者认为应在股权继承中引入类似遗产管理人制度的规则,并对被继承股权管理人的选任及其权利和义务做了探讨。第四部分,探讨因股权继承引发的僵局的预防与救济。首先,因继承导致公司股东为一人时,公司可适用衍生型一人公司的相关法律规制,因继承导致公司股东超过50人时,有限责任公司可以转化为股份公司、或者协商转让股权等。在无人继承时,公司可以变更为国有参股公司或国有独资公司。其次,当因股权继承导致公司陷入僵局时,可以考虑适用异议股东股权回购制度。再次,可以将“因股权继承,严重影响公司营运”纳入到公司解散的原因中。最后,因对继承股权存有异议的,可以通过诉讼裁判的方式确定,并建议由异议人承担相应举证责任。更多还原

【Abstract】 The Article 76 in the new“The Company Law of the People’s Republic of China”stipulates that: after the death of the shareholder, its legitimate heir may inherit the share equity, unless there is provided otherwise in the articles of the association. The provision ended the discussion of whether the share equity can be inherited and identified the principle that the shareholder eligibility can be inherited. However the provision is abstract and has no regulations on the details during the share equity inheritance, so it lacks the operability in practices. As a legal practitioner, the author has encountered many problems on the share equity inheritance in my actual work, and there are no corresponding law provisions found in the“Company Law”and“Inheritance Law”to resolve these problems. Therefore, the author, the author attempts to explore some problems in the share equity inheritance and proposes the corresponding and appropriate solutions, to attract the attention of the legislatures and to promote there problems to be resolved as soon as possible.The thesis will be divided into four parts. In the first part, the object of the share equity inheritance, the nature of share equity are discussed and the differences between the share equity inheritance and general property inheritance also be identified with comparison. The author deems that the share equity inheritance includes the contribution inheritance and shareholder eligibility inheritance, and Article 76 in“Company Law”actually is the provision on share equity inheritance. In the second part, the specificity of share equity inheritance is discussed. The modes of the share equity include the mandatory transfer, free inheritance and restricted inheritance. The legislative mode of share equity inheritance in our nation is free inheritance; however it is authorized to restrict the inheritance in the articles of the association. The author deems that the articles of association can make the restrictions on the acquirement of the shareholder eligibility. In the third part, the acquirement procedures of the shareholder eligibility are researched. Firstly the author deems, because of the specificity of the share equity inheritance, it shall be stipulated that if the acceptance of the share equity inheritance is not presented in the stipulated period the right of the share equity inheritance will be deemed to be given up. And the restrictions shall be made on the deadline and methods for the acceptance of the share equity inheritance, and once the acceptance is made, the acceptance is irrevocable. Secondly, the author deems that the articles of association may make restrictions on the division of the inherited share equity, however the law may make stipulations on the time limit of the division of the inherited share equity, and the ancestor and the articles of association can not make random agreements on it. At last, the author deems that the rules similar to the decreased property managers system shall be brought into the share equity inheritance. The author also explores the choosing and the rights and obligations of the inherited share equity managers. In the fourth part, the prevention and remedy of the deadlock arising from the share equity inheritance is discussed. Firstly, on the change of the company model, when the inheritance leads to the one-person company, the company can be transformed to the derivative one-person company, when the inheritance leads to the shareholders increasing to over 50, the company can be transformed to the stock company, or the share equity can be transferred with consultation or the share equity entrusting system can be adapted, when there is no person to inherit, the company can be transformed to the company with joint share state-owned or the state-owned company. Secondly, if the share equity inheritance leads to the deadlock of the company, the repurchasing of the share equity of the shareholders in objections can be adapted. Next, the author deems that the provision of“Due to the share equity inheritance, the operation of the company is seriously affected”can be written as the reason for the dissolution of the company. At last, if there are objections on the share equity inheritance, it can be determined through the law suit, and the person in objection shall bear the burden of proof.更多还原