摘要
协调公司与继承人之间的利益冲突是讨论股份公司股份继承限制条件的逻辑起点。一方面,要明确继承人可继承的范围,包括股东权利、股东义务以及股东资格;另一方面,应肯定特定条件下公司为维护自身生存权与发展权对股份继承作出一定限制的正当性。在“分离”视角下,公司与继承人之间矛盾可以得到化解。《公司法(修订草案二审稿)》第167条未全面认识股份继承制度,条文过于原则,在实践中存在异化的可能。对此,需在观念上纠正其组织法定位,细化股份继承的限制条件,并完善继承人权益保护措施。
Reconciling the conflict of interest between the company and the successor is the logical starting point for discussing the restric-tion of share inheritance in a joint stock company.On the one hand,it is necessary to clarify the scope of inheritability,including the rights,obligations and qualifications of shareholders.On the other hand,we should affirm the legitimacy of the company to make certain restrictions on share inheritance in order to protect its own right to survival and development under certain conditions.Under the“separation”perspec-tive,the contradiction between the company and the successor can be resolved.Article 167 of the Company Law(Revised Draft for Second Review)does not show a full understanding of the share inheritance system,and the provisions are too principled,which may cause alienation in practice.In this regard,it is necessary to correct its organizational positioning in concept,refine the restriction conditions of share inher-itance,and improve the protection measures for protectingsuccessors’rights and interests.
出处
《五邑大学学报（社会科学版）》
2023年第4期68-71,78,92,共6页
Journal of Wuyi University(Social Sciences Edition)
关键词
股份继承
股份有限公司
公司类型
股权利益分离
Share inheritance
Joint stock companies
Types of company
Separation of equity interests
