商业经济与管理

新《公司法》就有限责任公司股权变动回归到《民法典》所确立的权利变动体系，采纳了区分原则。基于区分原则，股权让与担保系由股权转让的处分行为与约定债务清偿后债权人须返还股权的负担行为共同构成。由于我国法律体系中并不承认物权、股权等权利作为权利束的权利观念，而是认为其系一项完整的不可分割的权利，故股权让与担保的担保权人取得了股权的整体权利，无论是对于公司还是对于第三人，其均作为股东享有权利承担义务与责任。担保提供人与担保权人之间有关让与股权系为了担保债权的约定，该约定作为负担行为对双方当事人有拘束力，债权人负有不超过担保目的行使股权的义务，否则构成对担保人的违约行为，须承担相应的违约责任。

The newCompany Lawadopts the principle of distinction with respect to the equity changes in a limited liability company in accordance to the system of rights changes established in theCivil Code. Based on the principle of distinction, equity transfer security consists of both the juristic acts of disposition aimed to the equity transfer and the act of obligation of the obligor to return the equity upon the settlement of the agreed debt. While the conception of right as a bundle of rights, such as real property rights and equity rights is not recognized, it is a complete and indivisible right in China's legal system. The guarantee acquires full rights to the equity and is entitled to the rights and assumes the obligations and responsibilities of a shareholder. The guarantee and the guarantor have made an agreement that the transfer of equity is for the purpose of securing the debt. This agreement, as a juristic act of obligation, is binding only for both parties. Otherwise, it constitutes a breach of contract, and the guarantee shall bear the corresponding liability for the breach.