利益平衡视角下的有限责任公司股权继承问题研究

　　以前在司法界中，有限公司继承权的问题始终没有一个统一的结论，因为国内通用的《公司法》中尚未就有限公司股权继承的问题给出明确的规定，这也是导致司法实务中出现争议的根本原因。该问题一直到05年10月27日通过的《公司法》中才得到解决，“自然人股东死亡后，其合法继承人可以继续担任股东；公司另有规定的除外。”这也等于给多年来一直存在的继承人问题一个确定解决方案，但实际上该问题在理论界仍存在诸多疑点，在司法适用中也有了新问题。笔者基于该问题进行考察，发现理论界更多是纠缠于理论上的争鸣，笔者认为不能纠结于该问题本身，应该跳出问题看背后的理论分歧，需要从利益平衡视角重新解读股权继承的问题。

　　Previously in the judiciary, the Limited right of succession has not a unified conclusion, because the domestic generic "Corporation Law" Limited options yet to the question of succession given clearly defined, which also contributed to the judicial practice of dispute root cause. The problem until October 27, 2005 through the "Corporation Law" was solved, "individual shareholders after the death of their legal successor can continue as shareholders; company except as otherwise provided." This has been equal to the there is a definite problem successor solution, but in fact the problem in theoretical circles there are still many doubts in the judicial application also has a new problem. The author investigated based on the issue and found entangled in theoretical circles was more theoretical contention, I believe that the problem can not be entangled in itself, should be out of question to see behind the theoretical differences, the need to re-read from the balance of interests equity perspective the question of succession.