股东红利分配权研究

发布时间：2018-02-24 15:35

本文关键词： 股份有限公司红利分配权利润股东查阅权股份回购　出处：《湖南大学》2010年硕士论文　论文类型：学位论文

【摘要】：随着经济的快速发展,股份公司日益增多,股东权利的保护是一个不容忽视的话题。对股东而言,对公司投入资本,期待获取回报;对公司而言,在谋求自身发展的同时,也必须为股东提供回报。然而长期以来,股东红利分配权没有得到必要的重视,一些公司不分红、少分红、非法分红的现象在经济生活中经常发生。股东红利分配权问题越来越受到经济学和法学界的重视。增强对股东红利权的保护是各国立法的一大趋势,但是任何权利的行使都不能没有边界。加之,股东要保护自己的权利,需要了解公司的真实运营状况,自身的手段往往不足,必然需要从制度建设和法律规定上寻求支持。因此,如何平衡股东与公司、大股东与小股东、股东与债权人之间的关系,都成为实现股东红利分配权所必须研究的问题。目前,各国对此项研究的系统性都有待加强。我国公司法的发展还处于起步阶段,虽然2005年的新公司法丰富了股东红利分配权的相关规定,却仍然过于简单,不具有较强的可操作性,不利于公司股东权利的保护。厘清红利分配权的概念及相关理论,借鉴国外在实施股东红利分配权的有益经验,充分了解我国股东红利分配权方面的现状与不足,在保护股东合法权利,保障公司的正常经营运作,促进公司红利分配行为朝着制度化、规范化方向发展,具有十分重要的意义。因此,很有必要借鉴国外的立法经验加以补充,以实现公司利益与股东利益的平衡,完善我国股东红利分配权制度。
[Abstract]:With the rapid development of economy and the increasing number of joint-stock companies, the protection of shareholders' rights is a topic that can not be ignored. However, for a long time, shareholders' dividend distribution rights have not been given the necessary attention, and some companies do not pay dividends and pay less dividends. The phenomenon of illegal dividends often occurs in the economic life. The issue of shareholders' dividend distribution right has been paid more and more attention by economics and law circles. Strengthening the protection of shareholders' dividend right is a major trend in the legislation of various countries. But no right can be exercised without boundaries. Moreover, shareholders who want to protect their rights need to know the true operation of the company, and their own means are often inadequate. Therefore, how to balance the relationship between shareholders and companies, between large shareholders and minority shareholders and between shareholders and creditors has become a problem that must be studied in order to realize the distribution right of shareholders' dividend. The systematization of this research needs to be strengthened in all countries. The development of our company law is still in its infancy. Although the new company law of 2005 enriches the relevant provisions of shareholders' dividend distribution right, it is still too simple and has no strong maneuverability. It is unfavorable to the protection of shareholders' rights. To clarify the concept and relevant theories of dividend distribution right, to learn from the beneficial experience of foreign countries in the implementation of shareholder dividend distribution right, and to fully understand the present situation and shortcomings of shareholder dividend distribution right in China. It is of great significance to protect the legal rights of shareholders, to ensure the normal operation of the company and to promote the development of dividend distribution behavior in the direction of institutionalization and standardization. Therefore, it is necessary to draw lessons from the legislative experience of foreign countries to supplement it. In order to realize the balance between the interests of the company and the interests of the shareholders, we should perfect the system of the right to distribute the dividends of the shareholders in our country.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

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