《公司法》第七十五条规定的逻辑  

The Logic Stipulated in Article 75 of the Company Law

作　　者：徐强胜 Xu Qiangsheng(School of law,Henan University of Economics and Law,Zhengzhou,Henan 450046)

机构地区：[1]河南财经政法大学法学研究院,河南郑州450046

出　　处：《河南财经政法大学学报》2020年第2期58-65,共8页Journal of Henan University of Economics and Law

基　　金：国家社科基金重大项目“中国企业社会责任重大立法问题研究”(项目编号:16ZDA067);河南省社科规划项目“互联网金融法律监管问题研究”(项目编号:2016BFX003);2016年河南省社科规划项目“依法治省视域下深化区域股权交易市场法律监管研究”(项目编号:2016G004)的阶段性成果。

摘　　要：在法律性质上,股权继承尽管属于广义上的股权转让,但更多的是继承而非"转让",故股权继承首先是一个继承的问题,必然首先遵从继承法关于财产继承的基本原则;其次才是股权如何被继承的问题,须遵守公司法关于股权继受的基本规则。股权的本质为财产权,其所谓人身属性是财产权派生出来的,过于渲染其人身属性是错误的。同时,我国的有限公司尽管具有一定的人合性,但其本质仍为资合公司,股权的自然继承与公司的人合性并不矛盾。《公司法》第七十五条关于"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"的规定,是符合继承法理及公司法理的,前半句是继承法的表述,后半句是公司法的要求。同时,继承人继承股权,须履行团体法关于股权变更程序上的要求。In the legal nature,although equity inheritance belongs to equity transfer in a broad sense,it is more inheritance than "transfer",so equity inheritance is first of all a question of inheritance,which must first comply with the basic principles of inheritance law on property inheritance;secondly,how equity is inherited,which must comply with the basic rules of company law on equity inheritance.The essence of equity is property right.Its so-called personal attribute is derived from property right.It is wrong to exaggerate the personal attribute too much.At the same time,although the limited company in China has a certain degree of human integration,its essence is still a joint venture company,and the natural inheritance of equity does not contradict the human integration of the company.The provisions of Article 75 of the company law on "after the death of a natural person shareholder,his/her legal successor may inherit the shareholder’s qualification;however,unless otherwise specified in the articles of association" are in line with the principles of inheritance law and Chinese company law.The first half of the sentence is the expression of the inheritance law,and the second half is the requirement of the company law.At the same time,the successor who inherits the equity must fulfill the requirements of the group law on the procedure of equity change.

关 键 词：股权继承 股权属性 人合性 股权转让 

分 类 号：D922.294[政治法律—经济法学]