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从利益平衡的视角出发,通过对公司章程在有限责任公司中的地位的分析,可以发现现行《公司法》第76条的立法设计揭示出有限责任公司股权继承中的股东权益与继承权益之间的被法定化的利益博弈,在借鉴域外立法经验的基础上,认为对该问题的立法应该全面考虑这种动态的利益博弈及其平衡,从而使立法更具科学合理性与可操作性。
From the perspective of the balance of interests, through the analysis of the status of the Articles of Association in the limited liability companies, it can be found that the legislative design of the current Article 76 of the Company Law reveals the relationship between shareholders’ rights and succession rights in the equity inheritance of limited liability companies On the basis of drawing on the experience of extraterritorial legislation, this article holds that the legislation of this issue should fully consider this dynamic game of interests and its balance, so as to make the legislation more scientific and operable.