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随着我国市场经济的建立与完善,股权已成为逐渐占据公民财产中的一定比例,因此其作为夫妻共同财产在离婚时的分割也具有现实意义。但是,目前我国立法上对夫妻共有股权的分割并未有相对完善的规定,加上股权分割将涉及企业利益保护问题,实际操作较为困难,本文探讨的范围限于以夫妻共有财产出资设立有限责任公司,仅一方配偶为公司股东的情况下,离婚时股权分割难点及其解决。
With the establishment and perfection of the market economy in our country, the equity has become a certain proportion gradually occupying the citizen’s property. Therefore, it is also of practical significance to divide the common property of the couple at divorce. However, at present, the legislation of our country divides the couple’s shareholding without the relative perfect rules. In addition, the equity division will involve the protection of the enterprise’s benefit. The actual operation is more difficult. The scope of this article is limited to the establishment of a limited liability company , Only one spouse as a shareholder of the company, the difficulty of dividend in divorce and its solution.