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股权是一种财产性权利,具有可转让性。由于有限责任公司兼具人合性与资合性的特性,使得这种公司与仅具有资合性的股份有限公司关于股权继承的规定有所不同。虽然我国公司法76条和我国相关法律就有限责任公司股权继承有所规定,但在复杂的公司实践方面仍显得捉襟见肘。界定股权继承取得时间、继承人数超过公司法定人数时公司组织形式是否变更是急需要解决的问题。
Equity is a kind of property rights, with transferability. Because limited liability companies have the characteristics of both human and capitalist qualifications, this type of company makes a difference from the equity joint-stock limited company in respect of equity inheritance. Although Article 76 of the Company Law of our country and the relevant laws in our country stipulate the equity inheritance of limited liability companies, it is still hard-pressed to implement complicated corporate practices. It is an urgent need to solve the problem of defining whether the organizational form of the company is changed when the successor of the equity inheritance is obtained and if the successor number exceeds the quorum of the company.