有限责任公司股权继承背后的价值选择——基于经济学的视角

《公司法》76条对有限责任公司股权继承确立了法定当然继承章程可以例外规定的法例,该规定为司法机关解决此类案件找到了合法的依据,具有重大意义。但对于该规定,来自学术界的不同声音并没有消失,在实践中能否发挥其应有作用与实现价值也尚难定论。基于有限责任公司股权继承背后的价值选择问题,本文从经济学的角度,对《公司法》76条规定提出了不同看法,认为有限责任公司股权继承应当参照有限责任公司股权转让的做法。

Values Option of Stock-rights Inheritance of Companies with Limited Liability --Based on Economic Analysis

Article 76 of Corporate Law stipulates on the shareholder＇ s right to inherit freely in Limited Liability Company unless it is otherwise prescribed by the articles of association. The rule is vital importance for judicial settlement of such cases. However, since the introduction of new requirement, different voice from academics community has not disappeared, and it is hard to conclude that the requirement has played an important role and realized its value. Based on the Economics Analysis of Values Option of Stock-rights In- heritance of Companies with Limited Liability, The article questions the rules about stock-rights inheritance in China＇s Company Law, and believe that the rule of stock-riabts inheritance in limited liability should be referred to stock-rights transfer.