From above analysis we come to realise that the effective time of a share right transfer contract and the time of the alternation of the share right are two different concepts.

• 其次,分析了股权转让程序的生效要件,公司内部股东变更登记和工商变更登记的效力,认为:股权转让合同生效的时间与股权变动时间是两个不同的概念;