股权转让相比实物资产的转让活动,有其自身的特殊性和复杂性。作为一种市场交易活动,转、受让方的合法权益应当得到平等保护。本文试以国有股权转让为例,粗略探析受让方权益保护的相关问题。按照《企业国有资产法》的相关规定,国有股权转让是以依法评估的、经履行出资人职责的机构认可或者由履行出资人职责的机构报经本级人民政府核准的价格为依据,确定挂牌转让价格的。资产评估机构作出的委估资产评估价值,是截止评估基准日的价值。实际上,公司资产始终处于动态变化 Compared with the transfer of real assets, equity transfer has its own particularity and complexity. As a market trading activity, the legitimate rights and interests of the transferee should be equally protected. This paper attempts to take the transfer of state-owned equity as an example to roughly analyze the issues related to the rights and interests of the transferee. In accordance with the relevant provisions of the “Law on State-owned Assets of Enterprises”, the transfer of state-owned equity is determined on the basis of the price approved by the institutions that perform the duties of the contributors or the institutions that perform the functions of the investors as reported on the basis of the prices approved by the people’s governments at the corresponding levels Transfer price. Assets appraisal agencies to assess the value of appraisal assets, as of valuation date value. In fact, company assets are always in a dynamic state of change