有限责任公司利润分配限制及债权人保护

【作者】 王瑾理；

【导师】 白国栋；

【作者基本信息】 复旦大学 ， 法律， 2011， 硕士

【摘要】 利润分配是所有公司债权人关心的事务。有限责任公司的封闭性使其利润分配制度更为债权人所关注。因为利润分配是公司资产的流出,会削弱公司的财产担保性,影响公司的偿债能力。因此各国公司立法都对公司利润分配做了相应的限制。在中国公司法中,为维护债权人利益,秉持资本维持原则,对公司的利润分配也有相应的限制。但在另外一方面,经济社会的发展,需要给公司减少束缚,放松限制,提高自治性。因此,本论文立足于有限责任公司,以债权人保护为视角,重点论述利润分配限制及其思想渊源。本文大致上分四个部分。第一部分,主要介绍了利润分配的相关基本概念,有限责任公司利润分配的主要特点,由利润分配所引起的内外利益主体之间的利益冲突。第二部分,主要阐述了有限责任公司利润分配的条件,介绍分配限制产生的思想渊源,以及资本三原则的具体情况。另外,还重点论述了利润分配原则对债权人保护的意义。第三部分,是本文的重点部分,分为两章。首先,介绍了利润分配限制的具体情况,其中主要介绍了公积金制度。其次,介绍了违法分配的概念、类型和救济渠道等。后一章,借鉴国外经验,介绍了日本和美国公司立法中有关利润分配的实践。第四部分,针对我国现有立法制度的不足,提出完善有限责任公司立法的具体措施。包括从立法内容上和救济程序中完善有限责任公司的分配制度。更多还原

【Abstract】 Profit distribution are concerned by all types of the company. Limited liability company’s characteristic causes its profit distribution get more attention from creditor. Because the distribution is a company asset outflows, company’s property guarantee and solvency will weaken. So company legislation of all countries are to the company’s profit distribution to do the appropriate limit. This paper based on limited liability companies, to the perspective of protection of creditors, focus on profit distribution and its origins.Generally consists of four parts of this article.The first part, mainly introduces the basic concepts of profit distribution, limited liability company main features of the distribution of profits, conflict caused by the distribution of profit between the internal and external people.The second part, mainly on profit distribution conditions of the limited liability companies, describes the origin of distribution, as well as the specific circumstances of the three principles of capital.The third part is the critical part of this article, is divided into two chapters. First, describes the specific circumstances of profit distribution, introduce the illegal distribution, etc. Chapter next, introducing Japan and United States companies legislation relating to the distribution of profits in practice.The fourth part, for the inadequacies of the existing legislative system in our country, put forward specific measures of perfecting limited liability company legislation.更多还原