一、股东退出制度的法理基础(一)公司契约自由理论下的股东权利理论界中,关于公司的法律性质存在着几种学说,包括公司实在论、拟制论以及否认论。但是,这些学说都仅仅能够对公司与第三人的关系(即公司的外部关系)做出解释,却根本不能对公司内部关系和问题做出解释,不能解释为什么公司股东在股份平等的情况下所享有的权利是不平等的,不能解释为什么公司或股东在某些股东转让出资时要承担 First, the legal basis for the withdrawal of shareholders (a) the theory of freedom of contract in the theory of shareholders rights theory, there are several theories on the legal nature of the company, including corporate realism, fiction theory and denial theory. However, these doctrines can only explain the company’s relationship with a third party (that is, the company’s external relations), but they can not explain the internal relations and problems of the company at all and can not explain why the shareholders of the company The rights enjoyed are not equal and can not explain why companies or shareholders have to assume some shareholder transfers