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股东资格体现的是身份法上的地位,具有强烈的人身专属性,股东资格随着股东个体的消灭而灭失,是不能被继承的。《公司法》第76条有关“继承股东资格”的表述有所不妥,应当直接表述为“取得股东资格”或“继承股权”。公司章程中关于股权继承的条款必须满足一定的内容及程序要件才能有效地适用于股权继承。即使公司章程排除继承人取得股东资格,继承人仍然有权取得相当于股权价格的财产。
The qualifications of shareholders embody the status of identity law, which has a strong personal specialty. The shareholder qualification can not be inherited as the individual shareholders disappear. Article 76 of the Company Law of the People’s Republic of China on “Inheriting Shareholders’ Qualifications” is inappropriate and should be directly stated as “obtaining shareholder’s qualification” or “succession of shares”. Article of the Articles of Association on the succession of equity must meet certain elements and procedural elements in order to effectively apply to equity inheritance. Even if the articles of association exclude the successor from obtaining the shareholder’s qualification, the heir still has the right to obtain the property equivalent to the share price.