论有限责任公司之股权继承

发布时间：2018-08-09 15:43

【摘要】：本文分为四个部分:1、有限责任公司股权的性质解析,2、股权继承的学理分析,3、各国的相关立法以及我国现行的规定,4、我国现行的股权继承制度以及今后立法应当注意的事项。在第一部分,按照国内现行普遍认可的分类方式,将股权的性质分为股权所有权说、股权债权说、股权社员权说、独立民事权利说,每个学说都有自己的理论依据和历史沿革,但是前三种学说都有自己的不足之处,笔者较为认同的是独立民事权利说,该学说不强行地将股权归类为传统的权利类型,而是自成一派,股权作为一种新兴的权利,有其自身的特点,是一种综合性的权利。第二部分,从两个方面论证了股权可被继承的性质。其一,股权是否具有可移转性,股权的本质是具有身份属性的财产权,故其本质仍为财产权,转移继受取得财产权系财产权的固有特性。其二,股权继承会否违背有限责任公司人合之特点。基于股权的可让与性,有限责任公司的股权可以继承;基于有限责任公司的人合性,该公司股权的继承须经其他股东同意。由此可见,股权可以继承,但是得受到一定的制约,这个制约就是公司的章程,但是公司法规定:“除非公司章程明确规定股权不得继承,股权可以继承”也就是适用约定排除原则。第三部分,例举了一些国内外的关于股权继承的县官相关规定,其中德国和法国的一些规定非常具有借鉴的价值。第四部分,理清股权继承的思路,指出现行股权继承规范应当改进的地方,以其为今后的司法实践提供理论参考。
[Abstract]:This article is divided into four parts: 1, the nature of the limited liability company equity analysis 2, the theoretical analysis of equity succession 3, the relevant legislation of various countries and the current provisions of our country, the current stock right inheritance system and future legislation should be paid attention to. In the first part, according to the generally accepted classification method in China, the nature of equity is divided into equity ownership theory, equity creditor's right theory, equity membership right theory, independent civil right theory. Each theory has its own theoretical basis and historical evolution. However, the first three theories have their own shortcomings. The author agrees with the theory of independent civil rights, which does not forcibly classify equity as a traditional type of right, but forms a school of its own, and equity as a new right. Has its own characteristics, is a comprehensive right. The second part, from two aspects to demonstrate the nature of ownership can be inherited. First, whether the equity is transferable or not, the essence of the equity is the property right with identity, so its essence is still the property right, and the transfer and subsequent acquisition of the property right is the inherent characteristic of the property right. Second, whether equity succession will violate the characteristics of limited liability company. Based on the transferability of equity, the equity of limited liability company can be inherited, and the succession of shares of limited liability company is subject to the consent of other shareholders. Thus, we can see that shares can be inherited, but must be subject to certain constraints. This restriction is the articles of association of the company, but the company law stipulates: "unless the articles of association explicitly stipulate that shares cannot be inherited, Equity can be inherited "that is applicable to the exclusion of the principle of agreement." In the third part, some relevant regulations about equity inheritance are listed, and some of them in Germany and France are of great value for reference. In the fourth part, the author clarifies the ideas of stock right inheritance, points out that the current equity inheritance standard should be improved, and provides a theoretical reference for the judicial practice in the future.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

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