公司股东利润分配请求权问题研究

发布时间：2018-04-04 12:46

本文选题：股东　切入点：利润分配请求权　出处：《海南大学》2017年硕士论文

【摘要】：在2016年4月12日,最高人民法院颁布了《关于适用中华人民共和国公司法若干问题的规定(四)(征求意见稿)》。这里面的第十九条到第二十一条主要是对利润分配的请求权做出详细的规定。这也是首次在公司法中针对利润分配进行详细阐述。通过查询北大法意数据库、参考各级法院的指导性判例、经典案例、阅读最高人民法院公报等,针对整合公司利润分配为案由的案例发现问题,以比较法的视角对比国内外法律规定及司法实践,通过分析法律提供的救济方式、行使权利障碍和成因,本文分五章对股东利润分配请求权进行研究:通过两个案例提出问题,通过案件梳理所反映出的司法实践情况展示了法院的观点和倾向,提出目前司法实践中处理的困惑;然后对股东利润分配请求权的定义和基本性质进行了广义上的解释,列举相关法律规定,辨析利润分配请求权的法律性质——既不是期待权也不是请求权,而是一种新型权利;接着以比较法的视角对比展示了美国法、英国法、法国法、德国法的相关立法规定,目的在于通过国外立法对我国立法进行启示,一定要创建清晰的具有一定操作性的裁判准则与标准,涉及强制分配股利之诉。以下是本篇论文的亮点和重点,首先主要指出我国公司股东利润分配请求权存在的问题,包括司法介入准则尚未确立、现行股东利润分配制度立法救济不足、司法干预界限模糊、公司盈余分配数额难以确定四个大方面,这也是导致我国大量股东利润分配纠纷的原因。最后论述解决途径即我国公司股东利润分配请求权的完善措施,包括确立司法介入(司法介入公司盈余纠纷的正当性和合理性)、立法完善、司法干预应具有前提及建立司法干预的合理边界、司法实践中确定公司盈余分配数额。
[Abstract]:In April 12, 2016, the Supreme People's Court promulgated the "provisions on some issues concerning the application of company law of People's Republic of China (four) (Draft). The inside of the nineteenth to twenty-first is the main claim of the distribution of profits to make detailed provisions. This is the first time in the company law for profit distribution in detail. Through query Peking University Law Database, case guidance, all levels of court reference classic case, read the bulletin of the Supreme People's court, according to the company's profit distribution for the integration of the case found the problem, by comparing domestic and foreign law perspective than a law and judicial practice, through the analysis of law remedies, the exercise of the rights and the causes of the disorder. Five chapter is the research of the right to request the allocation of profits for shareholders: ask questions through two cases, the judicial practice by combing the case reflected To demonstrate the opinion of the court and the tendency, put forward the current judicial practice in the treatment of confusion; then the definition of the right to request the allocation of profits and the basic properties of the generalized interpretation, lists the relevant provisions of the law, the legal nature of the claim of the profit distribution is neither right nor to claim, but a new right; then in the perspective of comparison of comparative law shows the American law, British law, French law, German law legislation, the purpose of this revelation to the legislation through the foreign legislation, we must judge criteria and standards to create clear practical, involving the dividend distribution litigation. The following are highlights and the focus of this thesis, firstly pointed out that China's shareholders profit distribution claim problems, including judicial intervention criteria has not been established, the current stock profits distribution system The legislative remedy, judicial intervention is obscure and difficult to determine the amount of earnings distribution in four aspects, which is the cause of China's large shareholders profit distribution disputes. Finally discusses the way that our shareholders profit distribution claim measures, including the establishment of judicial intervention of judicial intervention in corporate earnings (the legitimacy and disputes the rationality of legislation, judicial intervention), should be reasonable boundary with the premise and the establishment of judicial intervention, determine the company's distribution of surplus amount in judicial practice.

【学位授予单位】：海南大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91

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