随着我国经济的日益发展,股东优先购买权的案件纠纷在司法实践中也是层出不穷。由于我国立法对于股东优先购买权的规定极少,无法解决实践中出现的各种实际问题,急需要对有关问题予以明确。其中如何认定及何时认定“同等条件”对于股东行使优先购买权起着重要的作用,本文主要对“同等条件”的确定主体、时间、标准及内容进行探讨。 With the continuous development of economy in our country, the disputes over the case of shareholders’ preemptive rights are also emerging in judicial practice. Due to the fact that our country’s legislation has very few provisions on the preemptive right of shareholders and can not solve all kinds of practical problems that arise in practice, it is urgent to clarify the relevant issues. How to identify and when to decide “Equal Conditions ” plays an important role in the exercise of preemptive rights for shareholders. This article mainly discusses the subject, time, standards and contents of the “same conditions”.