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伴随着经济主体的日趋多样化,私营企业不断发展壮大,个人股东增多,“股权继承”开始进入我们公证人的视野。股权继承的特殊性在于继承客体涉及股权——一种独立的权利类型。由于相关法律法规中只有对股权继承的原则性规定,导致实务中的操作难题。只有正确认识股权的双重属性,厘清股权财产性和人身性权利的关系,实务中的难题才能迎刃而解。
Along with the diversification of economic entities, private-owned enterprises continue to grow and develop, with an increase in individual shareholders. “Equity inheritance” has begun to enter our notary public’s field of vision. The particularity of equity inheritance lies in that inherited objects involve equity - an independent right type. As the relevant laws and regulations, only the principle of equity inheritance provisions, leading to practical problems in the operation. Only by correctly understanding the dual attributes of equity and clarifying the relationship between equity and personal rights can the problems in practice be solved.