作　者：李飞
关键词：股东资格继承；遗产管理人；股东名册；一致决；《民法典》
摘　要：

法定继承决定了股权继承人之间是共同共有关系。《公司法》第75条规定的“股东资格”继承将股权继承成功地引入了继承法、物权法和公司法的交叉领域，具有多重规范意义，并构成理解和解释股权行使规则的基石。同时，《民法典》中的继承法、物权法相关规则已有所增订，必将对共同继承人的股权行使产生重要影响。具体而言，共同继承人行使股权的代表人应由遗产管理人充任，其选任须取得共同继承人的一致同意。在股权行使的程序上，共同继承人行使股权前无需通过变更股东名册的记载表明其股东身份，但就遗产管理人行使股权的内容而言，仍需由各共同继承人达成一致作为前提条件。

 

The Civil Code and the Exercising of Shareholder's Rights by Co-successors

Li Fei（Nankai University）

Abstract  Statutory succession determines the undivided co-ownership between successors of shareholder rights. The inheritance of "shareholder's qualifications" as stipulated in Article 75 of the "Company Law" has successfully introduced the succession of shareholder rights into the intersection of inheritance law, property law and company law. It has multiple normative implications and constitutes the cornerstone for understanding and explaining the issues of exercising shareholder's rights of co-successors. Additionally, the rules relating to inheritance and property in The Civil Code have been updated or revised and will certainly exert an important influence on the exercise of shareholder's rights by co-successors. Specifically, the representative of co-successors to exercise shareholder's rights shall be assumed by the legacy administrator whose selection and appointment must obtain the unanimous consent of the co-successors. In terms of the procedure for exercising shareholder's rights, it is not necessary for co-successors to change the entries in the shareholder register to indicate their shareholder identity before exercising shareholder's rights, but for matters related to the content of exercising shareholder's rights, co-successors still need to reach an agreement before handing over to the legacy administrator for implementation.

Key words  succession of shareholder's qualifications; legacy administrator; register of shareholders; unanimous consent; The Civil Code

 

■ 作者简介  李 飞，法学博士，南开大学法学院副教授；天津 300350。

[PDF]（下载数：）