股权具有自身的特殊性,所以离婚时对其的处理就不同于一般的财产,这根本上取决于有限责任公司和股份有限公司区别于其他企业形式的特殊性。本文以此出发,针对股权的特殊性和现有立法的不足,提出了立法和实践中处理有限责任公司的股权分割问题的具体建议,并由此展开讨论另外几种财产的分割。 Equity has its own particularity, so the treatment of divorce at the time is different from the general property, which basically depends on the particularity of the limited liability company and the limited company from the other forms of business. Based on this, in view of the peculiarities of equity and the lack of existing legislation, this paper puts forward concrete suggestions on how to handle the equity division of limited liability companies in legislation and practice, and then discusses the division of several other types of property.