论股权的继承问题

股权作为股东的一项民事权利，具有整体性、复合性的特点，代表着一定的财产价值，具有可继承性，应遵循概括继承的原则。作为法定的引起股权转让的原因，股权的继承将导致公司股东和股权结构的变化，为维护有限责任公司的人合性，公司法允许公司章程对股权的继承做出限制性规定。但公司章程的约定是否应该有法定的底线，如何平衡公司现存股东与死亡股东继承人之间的利益，仍需要进一步探讨。

Inherit of Stockholder＇ s Rights

The stockholder＇s rights as a shareholder＇s civil right, have the characteristics of integrity and compound, represents certain property value, should follow the principle which the summary inherits, which will cause the transfer of stockholder＇ s rights, structure change. The law of corporation permission articles of incorporation inherits to the stockholder＇ s rights makes the restrictive regulations. But whether articles of incorporation＇s agreement should have the legal agent, to be how balanced the company extant shareholders and between the death shareholder successor＇ s benefit, still need the further discussion.