股权继承若干问题研究
发布时间：2019-04-15 13:46
【摘要】： 在古代,财产和身份都可以作为继承的客体,被继承人死亡后,继承人对其财产和资格的继承被认为是理所当然。继承被看成是被继承人财产和事业的延续,这就是古代封建社会“子承父业”的思想的体现。近代以来,随着工业经济的不断发展,公司制度正发挥着其无可比拟的优越性。从18世纪末德国颁布有限责任公司法开始,有限责任公司制度已经经历了一百多年,关于它的理论研究也在不断深入。有限责任公司原有股东死亡后,股权继承是否可以自由继承等问题引起了法学界的争论。 本文从公司法的角度,在总结前人对该问题研究的基础上,系统的研究了股权的可继承性、股权取得的模式以及股权继承的程序等问题。首先,把股权继承的一般理论当作本文的起点开始分析;其次,研究股权作为继承客体的适格性,阐述股权是可以被继承的,对股权继承主体的范围加以界定,针对继承主体人数的变化对公司造成的影响和特殊主体的股权继承存在的问题提出了相应的对策;最后,对股权取得类型和程序做出了深入研究,借鉴了国外比较成熟的制度,有助于使股权继承问题得到比较圆满的解决。
[Abstract]:In ancient times, both property and identity could be regarded as the object of inheritance. After the death of the heirs, the heirs' inheritance of their property and qualifications was taken for granted. Inheritance is regarded as the continuation of the heir's property and cause, which is the embodiment of the thought of "son inheriting father's business" in ancient feudal society. Since modern times, with the continuous development of industrial economy, the company system is playing its incomparable superiority. Since Germany promulgated the company law of limited liability at the end of the 18th century, the system of limited liability company has gone through more than one hundred years, and the theoretical research on it has also been in-depth. After the death of the original shareholder of the limited liability company, whether the share inheritance can inherit freely or not has caused controversy in the field of law. From the angle of company law, on the basis of summarizing the predecessor's research on this problem, this paper systematically studies the inheritable property of the stock right, the mode of acquiring the stock right, and the procedure of the stock right succession, and so on. First of all, the general theory of equity inheritance is regarded as the starting point of this paper. Secondly, this paper studies the suitability of equity as the object of inheritance, expounds that the equity can be inherited, and defines the scope of the subject of inheritance. According to the influence of the change of the number of inheriting subjects on the company and the problems existing in the equity inheritance of the special subjects, the corresponding countermeasures are put forward. Finally, this paper makes a deep study on the types and procedures of equity acquisition, and draws lessons from foreign mature systems, which is helpful to solve the problem of equity inheritance satisfactorily.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91
[Abstract]:In ancient times, both property and identity could be regarded as the object of inheritance. After the death of the heirs, the heirs' inheritance of their property and qualifications was taken for granted. Inheritance is regarded as the continuation of the heir's property and cause, which is the embodiment of the thought of "son inheriting father's business" in ancient feudal society. Since modern times, with the continuous development of industrial economy, the company system is playing its incomparable superiority. Since Germany promulgated the company law of limited liability at the end of the 18th century, the system of limited liability company has gone through more than one hundred years, and the theoretical research on it has also been in-depth. After the death of the original shareholder of the limited liability company, whether the share inheritance can inherit freely or not has caused controversy in the field of law. From the angle of company law, on the basis of summarizing the predecessor's research on this problem, this paper systematically studies the inheritable property of the stock right, the mode of acquiring the stock right, and the procedure of the stock right succession, and so on. First of all, the general theory of equity inheritance is regarded as the starting point of this paper. Secondly, this paper studies the suitability of equity as the object of inheritance, expounds that the equity can be inherited, and defines the scope of the subject of inheritance. According to the influence of the change of the number of inheriting subjects on the company and the problems existing in the equity inheritance of the special subjects, the corresponding countermeasures are put forward. Finally, this paper makes a deep study on the types and procedures of equity acquisition, and draws lessons from foreign mature systems, which is helpful to solve the problem of equity inheritance satisfactorily.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91
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