【作者】 徐兰；

【导师】 蒋新苗；

【作者基本信息】 湖南师范大学 ， 民商法学， 2009， 硕士

【摘要】 有限责任公司股权继承是公司存续过程中因自然人股东死亡而发生的一种特定行为。因股权的特殊性,有限责任公司股权继承要处理好《公司法》和《继承法》等相关法律之间的协调。我国有关学者在探讨股权继承问题时,对股权继承客体的认识并不一致,这源于个体认识差异与法律概念的混淆。根据继承制度,继承之客体需满足一定的要求。股权作为一种独立的民事权利,它的财产性、非人身专属性、可转让性表明股权符合继承客体之要求。股权不同于一般遗产,故对股权继承的研究离不开对继承主体的研究。股权继承主体有三种确定方式,即法定继承确定、遗嘱继承确定、公司章程确定。股权继承还面临着特殊继承主体的股权继承问题,公司实务中须结合相关法律法规具体分析。股权作为公司制度的产物,与此相适应,我国《公司法》在有限责任公司股权继承问题上赋予公司章程自治权,允许对股权继承进行限制。实务中,股权继承的限制主要表现在两方面:继承人股权继承权的限制和被继承股权分割的限制。尽管,现行《公司法》第76条对有限责任公司股权继承作了规定,但是立法比较粗糙,细节问题和相关程序没有进一步的立法考虑。为保护继承人的权益,确保股权继承顺利完成,应从被继承股权的权利行使和继承人股东资格的法律确认两个环节进行程序上的完善。更多还原

【Abstract】 The inheritance of shareholder’s rights in limited liability company is a particular behavior, which occurred in existing period of company due to the death of a natural shareholder. Owing to the specificity of shareholder’s rights, it is necessary for limited liability company to handle the relations of rules between Corporation Law and Inheritance Law. When relative scholars in domestic studied the issues on inheritance of shareholder’s rights, they hold inconsistent cognitions on object of inheritance of shareholder’s rights . The phenomena above are caused by the individual understanding or confusion on legal concepts. On the basis of inheritance system, object of inheriting needs to meet certain requirments. As an independent civil right, the property, non-personal specific and the transfer of ownership of shareholder’s rights have indicated that it can be inherited. Unlike most heritage, the inheritance of shareholder’s rights can not be separated from the study of the heir. There are three main options to determine the heir, which is determined by statutory succession, testamentary succession and articles of association. The inheritance of shareholder’s rights also faces the special heir with the question of the inheritance. Company practice must be combined with specific analysis of relative laws and regulations. As the product of the company system, adapting the inheritance of shareholder’s rights in limited liability company have been limited by articles of association. In practice, limitations on inheritance of shareholder’s rights mainly shows as follows:limitation on right of inheritance of shareholder’s rights; limitation on division of shareholder’s rights which is being succeeded. Though the 76^th term of current Corporation Law have regulated the inheritance of shareholder’s rights in limited liability company, the legislation is relatively rough, without further consideration of details and related procedures. For protecting the rights of heirs and ensuring the successful completion of inheritance of shareholder’s rights, we should modify the law procedure in two aspects: the exercising the right inherited , the legal recognition of heirs’ shareholders’ qualification.更多还原