学者对于股权继承尤其是股东资格的继承、继承人能否取得原为被继承人享有的股东资格存在很大的争议。修订后的《公司法》第七十六条规定:“自然人股东死亡后,其合法继承人可以继承股东资格;但是,公司章程另有规定的除外。”这一条文为我们研究讨论股权继承问题提供了法律依据,笔者也将对此加以分析研究。 Scholars have a lot of controversy over succession of the equity inheritance, especially the shareholder qualifications, whether the heirs can obtain the shareholder qualifications that were originally enjoyed by the heirs. Article 76 of the revised Company Law stipulates that: “After the death of a natural person shareholder, its legal successor may inherit the qualifications of the shareholder; however, except as otherwise stipulated in the articles of association of the company.” This provision provides the basis for our study and discussion on the succession of equity inheritance The problem provides the legal basis, I will also analyze this research.