善意取得制度最初见于民法领域，是世界各国乃至大陆法系普遍采用的一项法律制度；将善意取得制度适用到商法领域更多的是出于交易安全与效率的考虑，是为了保护善意第三人的信赖利益。关于公司股权转让参照适用《物权法》第106条的法律条文制定的目的，旨在指导解决司法实践中最新出现的纠纷。文章对相关术语作出理论分析后，对司法实践中公司股权转让适用善意取得规则的纠纷进行系统的分析并且分类。通过对实践环境的分析，回归到理论探讨其实践的基础，即对参照适用《物权法》第106条的基础是什么、它如何能够适用公司的股权转让作出了讨论；着重从公司法司法解释三中整理、提取出了以下几条法律条文，用以探讨公司股权转让参照适用《物权法》第106条的法律环境。经过理论和实证的对比分析，了解了理论与实践的不切合；同时，也看到有些司法实践中判决的合理和值得借鉴的地方。

The system of bona fide acquisition is originally found in the field of civil law and widely used in countries around the world even the civil law legal system. The system of bona fide acquisition applied to the area of commercial law takes into account the transaction security and efficiency and protection of bona fide third party trust interests. The goal of company shares transfer applied to the 106th in Property law is to solve the latest disputes in judicial practice. After analysising clearly related terminology,it classifies those cases which company shares transfer applies to the system of bona fide acquisition in practice.In order to ruturn to the theory to explore the foundation of practice,it discusses what is the foundation of company shares transfer applied to the 106th in Property law; how to apply to the company shares transfer. It disposes and picks up several legal provisions from the third Judicial interpretation of Company law to philosophize about the legal environment of company shares transfer applied to the 106th in Property law, in addition to classify and analyze the juridical practice cases in the dispute of company shares transfer applied to the 106th in Property law. After a theoretical and empirical analysis, we understand that the theory and practice does not match. At the same time, we also recognize that the judgments of judicial practice are reasonable and referential.