以公司股权重组的方式实现房地产项目转让的行为已经十分普遍。这种行为表面上符合公司法股权转让规定，实质上涉及到土地使用权转让的的合法性尚有待探讨。因而可以说，以公司股权重组方式实现房地产项目转让行为行走在法律的边缘。在阐述该行为盛行的实质原因并对其合法性进行分析的基础上，针对公司法人拟制人格的隐性弊端，笔者认为在立法上应当对“以土地使用权出资入股”和拥有在建项目的房地产公司以及项目公司的股权重组附加一个条件，即符合土地使用权转让的法定条件。The behavior of the real estate project transfer by company equity restructuring has become widespread. This kind of behavior on the surface is accord with equity transfer provisions of the company law,but the legitimacy of which still needs to be discussed because of it involves the transfer of land use right. In other word, realization by the equity restructuring of real estate projects in the t...学位：法律硕士院系专业：法学院法律系_法律硕士(JM)学号：X200812015
