【摘要】：作为夫妻财产制度重要构成部分，夫妻财产分割，尤其是其间的夫妻股权分割，不仅关涉婚姻双方的股东身份和财产利益，也可能影响到公司及其他股东甚至于社会公众合法权益。我国现行法（主要是公司法、婚姻法及相关司法解释）对夫妻股权分割规定不够全面、明确，操作性较差，长期困扰司法实践和相关当事人，亟待完善。
本文首先对夫妻股权进行了法律界定，然后采用实证分析、比较分析等多种方法对夫妻股权的分割、分割所应遵循的原则和相应的分割方法作了分析，最后，本文提出了完善离婚时夫妻股权分割立法及相关配套措施的一些建议，以期促进此类问题的有效解决。
本文除去引言和结论，主体分成四个部分。
第一部分为夫妻共同财产及夫妻股权概述。针对夫妻共同财产和股权进行了法律界定，探讨了夫妻股权的概念及特征，并对股权分割的概念作相应阐述。
第二部分为我国立法和司法关于夫妻股权分割的状况。努力从《婚姻法》和《公司法》的相关规定指出当前我国现行立法的不完善之处。其次从股权归属认定存在难点等六个方面来论述司法实践中股权分割时存在的难点及突出问题。
第三部分为夫妻股权分割的理论探讨。首先讨论分割夫妻股权时应适用的原则。其次对夫妻股权的分割方式问题进行说明，然后对分割的具体方法进行了一些探讨。
第四部分为完善离婚时夫妻股权分割立法及相关配套措施的建议。借鉴了国外有关规定，对有关夫妻股权分割立法作了一些探讨，并提出了进一步建立完善具体制度和规则的建议。
【关键词】：离婚；夫妻股权；共同财产；股权分割
【Abstract】：As important component of the system of marital property, marital property division,especially during the couple split equity, be concerned not only tiie identity of theshareholders of the parties to the marriage and property interests, may also affect the companyand other shareholders and even tiie legitimate rights and interests of the public. The currentlaw （mainly the Companies Act, tiie Marriage Law and relevant judicial interpretations）couple options predetermined splitting is not comprehensive, clear, poor operability, longplagued the judicial practice and related parties,needs improvement.
The first couple options defined by the law, and empirical analysis, comparative analysisand other methods couple options split, split the principles to be followed and thecorresponding segmentation method is analyzed, and finally,this paper presents the perfectdivorce husband and equity split some of the recommendations of the legislation and relatedmeasures to promote effective solution to such problems.
Remove the introduction and conclusion, can be divided into four parts.
The first part is a jointly owned property and couple options overview. The main part isto introduce the legal definition of the jointly owned property, the options have characteristicsare introduced, and on the basis of analysis of the concept and characteristics of the coupleoptions,and the concept of equity division also made a corresponding elaborated.
The second part of our legislative and judicial status of husband and equity split. Firstfrom the “Marriage Law” and the relevant provisions of the “Company Law” to point out theimperfections of the current China's relevant laws and regulations. Secondly, there is adifficulty six identified from the vesting discuss the difficulties and outstanding problems inthe judicial practice equity split.
The third part is a couple options divided theoretical discussion. First discuss theprinciples applicable in the division of the couple options should be pointed out that theprinciple of fair and consultations. Followed by the couple split equity problem description,and then split done some research.
The fourth part is the perfect divorce when the couple split equity legislation and rulesrecommendations. The draws in part on the relevant provisions of the foreign,the split of thecouple equity legislaiion and the introduction discussed, and recommendations to furtherestablish and improve specific systems and rules.
Keywords: divorce; couple options; common property; equity split
引言
从过去有形财产占主导地位到当前无形财产占有重要作用，这已是当前中国夫妻双方所拥有的财产的一大特点。随着中国的离婚率渐趋增高，夫妻共同财产分割问题愈发突出，不可避免的成为社会热点和焦点。夫妻共同股权地位非常重要，是一种特殊财产权，与双方个人及其他共同财产相分离。而股权的分割法律关系交织，牵涉范围广，利益集团特殊，特点较为复杂。目前我国的公司法和婚姻法对夫妻股权分割的问题尚未存在十分明确的规定。故对离婚时夫妻共同财产中股权的分割这一问题进行研究，无论在理论还是实践上都意义重大。
返回本篇论文目录查看全文 下一章：夫妻共同财产与夫妻股权的概述
