【作者】 包如源；

【导师】 郑春玉；

【作者基本信息】 内蒙古大学 ， 法律， 2009， 硕士

【摘要】 盈余分配权是股权的基本权能之一,也是公司股东行使资产收益的重要形式,在股权中居于核心的地位。但现实中,不少公司的盈余分配存在一定的混乱和问题。其根源不仅在于股东间缺少商业信誉,关键还在于现行公司法律制度尚不能完全适应现代公司的发展状况,关于股东盈余分配的很多问题尚缺乏妥善的规制,特别是关于救济途径的规定严重缺失,既不利于股东的盈余分配请求权的保护,也不利于公司的长远发展。正因如此,理论界对盈余分配问题的研究文章不少,也都认为对股东的盈余分配权应予保护,但基本上受“司法谨慎干预商业判断原则”的束缚,提出的保护措施均系被动的应付策略,主张的是十分有限的干预,即大部分观点认为只能对具体分配权可实施干预。由于主流观点过多地考虑尊重商业决定,对盈余分配权保护措施显露出消极被动的一面,而且使所谓的保护达不到适当的程度,谨慎有余,效果不足。笔者尝试遵循以下思路研究盈余分配问题。首先,从公司盈余分配权的实质内涵入手揭示保障该项权利的重要性,对盈余分配的分类进行辩析;其次,着眼于公司治理机制的制度安排,对照国外立法例,探讨我国公司立法成败得失,阐明了公司盈余分配的原则、条件和程序,明确了公司盈余分配的主体;再次,从分析现行主流观点入手,研究司法救济层面的制度安排,详细叙述了对公司盈余分配进行司法干预的主流观点的缺陷,宣扬积极干预措施的实效,探讨构建强制分配之诉制度的可能性,阐述了司法干预的原则、条件、尺度并介绍了一些具体干预措施;最后,对盈余分配制度的完善提出自己的一些认识和建议。全文针对盈余分配权在公司治理机制和司法干预制度两方面安排的内容都透露出司法积极主动进行干预的态势,全文的特色就在于宣扬对盈余分配权应予积极保护的主旨,以切实保障股东的盈余分配权。更多还原

【Abstract】 Surplus allotment the power be one of the basic power abilities of ownership of a share, is also a company the shareholder exercise property income of importance form, is at the position of core in the ownership of a share. But reality in, the surplus of not a few company allotment existence certain of confusion with problem. Its source not only lie in a shareholder want for business prestige, key still lie in current company law system to still can’t be complete orientation modern company of development condition, concerning shareholder surplus allotment of a lot of problem still lack appropriate of rules and regulations, especially provision concerning relieve path severity imperfection, since disadvantageous at the surplus of the shareholder allotment claim power of protection, also disadvantageous farsighted at the company development.Just because of such, theories boundary to surplus allotment problem of research the article be not a few, also all think to the surplus of the shareholder allotment power should to protection, but basically be subjected to "judicatory careful intervention business judgment principle" of tie, put forward of protection the measure all fasten to passively cope with strategy, lay claim to of is very limited of intervention, namely the big and parts of standpoint think can rightness concrete allotment power can implement intervention. Because main current standpoint excessively consideration respect business decision, to surplus allotment power protection the measure rear one a negative and passive side of, and make so-called of protection could not reach appropriate of degree, careful enough to spare, effect shortage.The writer try to follow the following way of thinking research surplus allotment problem. First, surplus from the company allotment the substantial content of the power commence to announce to public a guarantee that an item the importance of right, to surplus allotment of classification carry on arguing Xi;Secondly fix attention on to manage the system arrangement of the mechanism at the company, check against abroad lawmaking example, study our country the company lawmaking success or failure gain and loss, clarified a company a surplus allotment of principle, condition and procedure, explicit company surplus allotment of corpus;Again, from analysis current main current the standpoint commence, research judicatory succour level of system arrangement, detailed describe to company surplus allotment carry on judicatory intervention of main current the blemish of the standpoint, publicize aggressive intervention measure of real results, study set up compulsive allotment it tell system of possibility, elaborate judicatory intervention of principle, condition, dimensions combine introduction some concrete intervention measure;End, to surplus allotment system of perfect put forward oneself of some understanding and suggestion. The full text aim at a surplus allotment power to manage mechanism and judicatory intervention system both side arrangement in the company of the contents all reveal judicatory aggressive active carry on intervention of situation, the special features of the full text lie in publicize to the surplus allotment power should to aggressive protection of subject, with practical guarantee shareholder of surplus allotment power.更多还原