在公司制企业中 ,股权与公司财产权相互分离与制衡是现代公司产权结构的特征。这种产权结构要求我们 ,首先必须正确界定股权内涵以区别于公司财产权 ,为两者间在公司法人治理结构中的权利架构准备理论前提。将股东权利分为股权及股东参与权将有利于厘清长久已来争论不休的股权概念 ,真正明确其科学内涵。而从主体资格角度探讨股权取得的相关法律规制 ,或许能为我们更好地行使股权 ,为完善公司法人治理结构提供另外一种思路 In the corporate system, the separation of ownership and the balance of property rights of the company is the characteristic of the structure of property right of the modern company. This property rights structure requires us, first of all we must correctly define the connotation of equity to distinguish the company’s property rights, to prepare the theoretical premises for the rights structure in the corporate governance structure of the two. The division of shareholders ’rights into equity and shareholders’ right of participation will help to clarify the concept of equity that has long been debated and truly clarify its scientific connotation. From the perspective of the qualification of the main body to explore the relevant legal rules for the acquisition of equity may be able to better exercise our equity stake for the improvement of corporate governance structure to provide another idea