论有限责任公司小股东分红权的保护

发布时间：2018-07-01 20:55

本文选题：有限责任公司 + 分红权　；参考：《西南政法大学》2012年硕士论文

【摘要】：股权是股东权利的简称，系股东基于其股东身份和地位在法律上对公司享有的权利。从立法上看，《公司法》对股权具体内容的规定并不集中，而是散见于各章的有关条文，主要包括分红权、退股权、知情权、司法解散请求权、表决权、诉讼权等。股东投资于公司的根本目的在于获得投资收益，而投资收益则主要通过分红，以红利的形式实现，不参与公司经营管理的小股东尤是如此。因此，分红权可谓是股东最核心、最本质的权利。分红权作为一项财产性权利，具有自益权、固有权和单独股东权的特征，这些特征无不表明了分红权的重要性。然在现实生活中，控制股东往往凭借其表决权优势，滥用资本多数决原则，通过长期不分配红利或仅作象征性红利分配等方式压榨或排挤小股东，以实现其不正当目的，侵害了小股东的分红权。有权利必有救济，无救济即无权利。控制股东的这些行为不仅损害了股东的资产收益权，且严重打击了潜在投资者的投资热情，不利于公司制度的长远发展，故法律有必要对分红权进行救济，对小股东分红权的实现给予必要保障。当前，司法实践中有关分红权的纠纷（公司盈余纠纷）主要发生在有限责任公司中，且有限责任公司的小股东与股份有限公司小股东投资于公司的目的并不完全相同，其投资收益的实现方式亦存在区别，此外，公司法对其权利的规定也有所差异，，如对股权转让的限制程度不同、对有限公司股东的临时提案权未予明确规定、对股份有限公司异议股东股份回购请求权的事由中没有规定公司长期不分配利润的情形等。基于以上原因，本文将研究范围限定在有限责任公司，以契合司法实践所需，更具实践意义。本文从股东分红权的基本理论出发，主要分析分红权受侵害的典型形态及原因，以及我国现行法律对有限责任公司股东分红权的保护方式及其不足，并在借鉴国外对分红权保护的先进立法经验基础之上，主要研究我国有限责任公司小股东分红权保护的完善，以期增强对小股东合法权益的保护。本文共分为五个部分：第一部分是关于分红权的基本理论。首先明确了分红权的定义和特征，分红权是股东基于其公司股东的资格和地位所享有的请求公司向自己分配红利的权利，属于股东自益权、固有权、单独股东权；其次是关于分红权的分类及权利属性，以及对抽象分红权与具体分红权两者关系的进一步探索；最后是关于红利分配的实质要件与形式要件以及具体的分配形式以及对保护小股东分红权的必要性的论述。第二部分分析了分红权受侵害的典型形态及原因。首先分析了抽象分红权受侵害的四种典型情形；其次分析了具体的分红权受侵害的形态，即公司不按已经决议并宣告的利润分配方案向股东支付红利；最后是对小股东分红权受侵害原因的探析。第三部分分析了我国有限责任公司股东分红权的保护方式及其不足。首先，保护方式可概括为被动和主动两种方式，其中被动的保护方式包括异议股东股权回购请求权及股权转让，主动的保护方式则包括撤销或确认股东会决议无效之诉以及对控制股东违反诚信义务的追责。其次，基于司法实践中对抽象分红权之诉的两种不同态度，分析了抽象的分红权所面临的司法裁判困境，主要包括自治性困境、必要性困境以及实效性困境。第四部分是对股东分红权保护的比较法考察。包括美国事先的契约安排和事后救济措施；英国不公平损害规则之下对少数股东分红权的救济、股东协议以及小股东基于公平合理事由而请求清算公司的救济措施；德国公司法对股东分红权保护的相关介绍。第五部分是我国有限责任公司小股东分红权保护的完善。对抽象分红权保护的完善主要包括六个方面；对具体分红权的保护则主要探讨了在具体诉讼过程中，股东可否要求公司承担违约责任，以及因具体分红权具有债权属性，其是否应受诉讼时效的限制等几个问题；最后则探讨了知情权之诉、股东会决议撤销之诉与分红之诉的整合，以求分红权保护之实效性。
[Abstract]:On the basis of the above reasons , it is necessary to control the shareholder ' s right to pay dividends .

Based on the basic theory of the shareholder ' s dividend right , this paper mainly analyzes the typical form and reason of the infringement of the dividend right , and the protection way and the deficiency of the current law of our country on the shareholder ' s dividend right of the limited liability company . On the basis of the advanced legislative experience from abroad for the protection of the dividend right , the paper mainly studies the perfection of the protection of the dividend rights of the small shareholders of our limited liability company , in order to strengthen the protection of the legitimate rights and interests of the small shareholders .

The first part is about the basic theory of the decentralization right . Firstly , the definition and characteristics of the dividend right are defined . The right to dividend is the right of shareholders to distribute dividends to themselves based on the qualifications and status of their shareholders , which belong to the shareholder ' s self - benefit , inherent right and individual shareholder rights ;
Secondly , it is about the classification and the right attribute of the decentralization right , and the further exploration of the relationship between the right of abstraction and the specific dividend right .
Finally , the paper discusses the essential elements and form factors of dividend distribution , the specific distribution forms and the necessity of protecting minority shareholder ' s dividend rights .

The second part analyzes the typical forms and causes of the infringement of dividend rights . Firstly , four typical cases of the right to abstract dividend are analyzed .
Secondly , the specific dividend rights are analyzed , that is , the company does not pay dividends to shareholders according to the profit distribution scheme which has been resolved and announced ;
Finally , it analyzes the causes of the infringement of the dividend rights of the small shareholders .

The third part analyzes the protection way and the deficiency of the shareholder ' s dividend right in our limited liability company . First , the protection way can be summarized as passive and active mode . The passive protection way includes the right to buy back the shareholder ' s stock right and the transfer of stock right .

The fourth part is a comparative study on the protection of shareholder ' s dividend right , including the prior contractual arrangement and ex post relief measures .
The remedies , shareholder agreements and relief measures for the small shareholders to request the liquidation company based on the fair and reasonable cause under the law of unfair damage in the United Kingdom ;
The introduction of German company law on the protection of shareholder ' s dividend rights .

The fifth part is the improvement of the protection of the dividend right of the small shareholders of our limited liability company .
The protection of specific dividend rights mainly discusses whether the shareholders can ask the company to assume the liability for breach of contract and whether the specific dividend rights have creditor ' s rights attribute , and whether it should be subject to limitation of limitation of limitation of action .
Finally , we discuss the action of the right to know the right to know , and the action of the resolution of the resolution of the shareholders ' meeting and the integration of the lawsuit against the dividend , so as to realize the effectiveness of the protection of the power of the dividend .
【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】