有限责任公司承包经营合同问题

发布时间：2018-01-13 01:19

本文关键词：有限责任公司承包经营合同问题　出处：《西南政法大学》2012年硕士论文　论文类型：学位论文

【摘要】：近年来，有限责任公司承包经营合同纠纷在实践中经常出现。潘金耀与上海永大生物工程有限公司承包经营合同纠纷案就是一个典型。本文以该案为基础，结合争议焦点，分析有限责任公司承包经营合同的效力、合同变更、承包期间账户余额归属、利润分配等问题，从而提出几点启示。除引言和结语外，本文主要分为以下五个部分：第一部分，有限责任公司承包经营合同之效力。本合同双方为公司和承包人，主体适格，内容不违反法律、行政法规禁止性规定，应当肯定潘金耀与永大公司签订的承包合同效力。第二部分，合同变更之效力。有效的合同变更，除满足《合同法》规定的合同合同生效的一般要件外，变更内容的约定应当明确。案例中的“收条”并未明确变更内容，故变更无效。第三部分，承包结束时“219”账户余额归属。依据《公司法》规定，公司对其财产享有所有权。“219”账户是公司账户，所以对外，账户余额归公司所有。但是纠纷发生在承包人与公司之间，属于公司内部争议，应当依据承包经营合同处理。合同约定，在承包期间“219”账户归承包人使用。公司违反该约定，与承包人共用账户，构成违约。故承包结束时“219”账户余额归承包人所有。第四部分，利润分配之争议。依据《公司法》第167条，公司利润应当首先弥补亏损、提取法定公积金，然后才能依章程规定进行分配，公司承包经营合同对利润的分配不能违反该强制性规定，承包人应先为公司弥补损失、提取法定公积金，然后依据承包经营合同分配。笔者认为，依据合同由承包人享有的利润应该计入公司经营成本，公司的经营利润实质是依据承包合同约定的属公司享有的那部分利润。因此，承包经营合同的利润分配没有违反公司法强制性规定。公司在履行合同约定支付承包人利润后，如无特别约定，应依公司法和章程，弥补亏损、提取法定公积金，再向股东分配利润。第五部分，几点启示。关于合同订立：在合同订立前进行尽职调查，严格考察承包人的相关资质并对公司财物进行清算；在合同中约定保护公司及债权人利益条款，约定承包人的担保条款，，固定期间的报告义务，明确承包人的经营义务；在合同中明确利润分配条款，明确可分配利润并对利润做浮动性约定。
[Abstract]:In recent years, limited liability company contract disputes often appear in practice, Pan Jinyao and Shanghai Yongda Biological Engineering Co., Ltd. contractual contract dispute is a typical case. This paper based on this case. Combined with the focus of the dispute, this paper analyzes the effectiveness of the contract of limited liability company contract, contract change, the ownership of account balance during the contract period, profit distribution and other issues, and puts forward a few enlightenments, except the introduction and conclusion. This paper is divided into the following five parts: The first part, the effectiveness of the contract of limited liability company. The parties to this contract are the company and the contractor, subject appropriate, the content does not violate the law, administrative regulations prohibited provisions. The validity of the contract signed by Pan Jinyao and Yongda Company should be affirmed. The second part, the effectiveness of the contract change. The effective contract change, in addition to meeting the general requirements for the contract contract to be effective as stipulated in the contract Law. The agreement to change the content should be clear. The "receipt" in the case does not explicitly change the content, so the change is invalid. The third part, at the end of the contract "219" account balance attribution. According to the provisions of the Company Law, the company has ownership of its property. "219" account is the company account, so external. The balance of the account shall be owned by the company. However, the dispute occurs between the contractor and the company, which belongs to the internal dispute of the company and shall be handled according to the contract of operation. During the contract period, the "219" account is used by the contractor. The company violates the agreement and shares the account with the contractor, which constitutes a breach of contract. Therefore, the balance of the "219" account is owned by the contractor at the end of the contract. Part 4th, the dispute of profit distribution. According to Article 167 of the Company Law, the profits of the company should first make up for the loss, draw the statutory accumulation fund, and then distribute according to the articles of association. The distribution of profit cannot be violated by the contract of the company. The contractor should make up the loss for the company first, draw up the legal accumulation fund, then distribute according to the contract of contract. The profits enjoyed by the contractor under the contract should be included in the operating cost of the company, and the operating profit of the company is in essence that part of the profits enjoyed by the company as agreed in the contract. The profit distribution of the contract does not violate the mandatory provisions of the company law. After performing the contract to pay the contractor's profits, if there is no special agreement, the company shall make up for the loss in accordance with the company law and articles of association. Draw legal accumulation fund, distribute profit to stockholder again. Part 5th, some enlightenments. About the conclusion of the contract: to conduct due diligence before the conclusion of the contract, to strictly investigate the contractor's relevant qualifications and to liquidate the company's property; Agreement in the contract to protect the interests of the company and creditors, the contractor's terms of guarantee, a fixed period of reporting obligations, clear contractor's operating obligations; Define the profit distribution clause in the contract, specify the distributable profit and make a floating agreement on the profit.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D922.291.91

【参考文献】