有限责任公司的股权转让作为一种特殊而普遍的资本交易方式,在公司的日常经营活动中日趋频繁和普遍。然而基于有限责任公司的人合性,我国公司法主要通过股权转让的同意条款和股东行使优先购买权构建了有限责任公司的股权转让限制规则。而其中关于“同等条件”的界定尚存分歧。 As a special and common mode of capital trading, the limited liability company’s share transfer is becoming more and more frequent and common in the company’s daily business activities. However, based on the human nature of limited liability companies, our company law establishes the rules of equity transfer restriction for limited liability companies mainly through the agreed terms of equity transfer and the exercise of preemptive rights by shareholders. However, there are still differences on the definition of “equal conditions”.