离婚时夫妻共同财产分割研究摘 要 夫妻共同财产的分割是由夫妻身份关系的解除而引起的财产关系的结束，随着社会发展，夫妻共同财产的类型由简单变复杂、数量由少变多,夫妻共同财产的分割也显现出了多样化和复杂化。同时在夫妻共同财产分割中出现了亟需解决的问题，如公平分割原则的缺失、参考因素的不明确、股权分割的问题。为了解决部分问题，我国在 2001 年修正了《婚姻法》，最高人民法院相继出台了新的司法解释，包括 2001 年《关于适用<中华人民共和国婚姻法若干问题的解释》2003 的《关于适用<中华人民共和国婚姻法>若干问题的解释》和 2011 的《关于适用<中华人民共和国婚姻法>若干问题的解释(三)》。但是由于法律本身存在的滞后性，实践中处理夫妻共同财产分割问题时不免存在争议。本文通过将提出若干涉及夫妻共同财产分割的不足，结合我国现行《婚姻法》及司法解释进行分析，从而提出其完善建议。关键词：夫妻共同财产；分割；立法与司法；立法建议第 I 页The division of marital common property is the end of the property relationship caused by the dissolution of the identity relationship between husband and wife. With the development of society, the type of marital common property changes from simple to complex, and the number changes from less to more. The division of marital common property also shows diversification and complication. At the same time, there are some problems that need to be solved in the division of marital property, such as the absence of fair division principle, unclear reference factors and equity division. Part in order to solve the problem, the revised "marriage law" in 2001, the supreme people's court issued new judicial interpretation, including 2001 on the applicable < marriage law of the People's Republic of China ", 2003 of the explanation of some issues concerning the applicable < marriage law of the People's Republic of China >, the explanation of some issues, and 2011 on the applicable < marriage law of the People's Repu...
