我国《公司法》规定了有限责任公司的股权转让制度，股权可以在股东之间相互转让，也可以向股东以外的其他人转让，该项股权转让制度无论在立法理念还是在立法技术上均有较大的突破，但尚有许多不足之处还需进一步完善。股权转让引起股东人数变化后，应当区分股东人数只有1人和超出50人两种情况分别加以规定；股东优先购买权制度的规定过于简单和概括，不利于各方利益的保护，应当对股东优先购买权的行使条件、行使期限和法律责任作出更加具体、明确的规定；公司章程可以对股东股权转让进行限制，但必须兼顾转让股东的利益，不得违反法律强制性规定和法律的基本原则，不得限制股东对股权处分的自由。%Corporation Law of China stipulates that shareholders of limited companies enjoy the right to transfer shares among holders or to others .Both the legislative ideas and technology of the share transfer system has a great breakthrough ,however ,there are still many shortcomings in such related stipulations to be improved .When number of shareholders change after transfer ,different regulations should be stipu‐lated based on different situations of shareholder of more than 50 and only 1 .The regulation of shareholde‐rs’ priority to purchase is too simple and general and not good for the protection of the interests of all par‐ties involved .Specific and clear regulations should be regulated on conditions ,time limit and legal liability on shareholders’ priority to purchase .Articles of association of limited companies may impose restrictions on share transfer ,while they must take account of the interests of transfer shareholders and shall not breach the legal compulsory standardization and basic principles of laws and shall not impose restrictions on the freedom of shareholders’ right to dispose of shares .
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