论违法股利分配的法律规制

发布时间：2018-08-07 20:36

【摘要】：违法股利分配是指公司违反法律或者公司章程规定,对股东分配股利的行为。股东投资公司的主要目的就是获得股利分配,因此常常会采取违法的手段操纵公司的股利分配行为。这不但危害债权人利益,也会损害公司内外其他利害关系人的利益,因此很有规制的必要。而国内关于违法股利分配法律规制的研究还存在不少空白,因此,本文将对违法股利分配的法律规制做系统的阐述、分析,以期为我国今后的研究以及违法股利分配法律规制体系的完善提供帮助。本文从介绍股利分配的相关概念入手,在第一章简要介绍了股利分配的种类、功能、分配条件(包括实体条件和程序条件),以及股利分配的现状;并介绍了我国股利分配的基本情况,即现金股利比例增加,不良派现现象突出等。由此推出,现在的违法股利分配行为不但数量增加而且发生的可能性也越来越大,规制违法股利分配行为颇为必要。在第二章,本文分析了违法股利分配的含义,即对于法律或章程规定的股利分配条件的违反;列举了各种常见的违法股利分配形式和各国特有的形式,如对无盈不分原则的违反,股利分配程序的瑕疵以及中间分配的违法等;并以我国为例,结合我国国情分析了造成违法股利分配的原因,即法人股一股独大,多数股东偏好现金股利等。在第三章,本文介绍了各主要国家和地区,如英、美、德、日、韩和我国台湾地区对违法股利分配行为的规制内容,包括现金股利和股份股利各自违法分配的私法效果:债权人的股利返还请求权和股东的股利返还义务,董事及其他主体的赔偿责任等。在第四章,本文分析了我国现行《公司法》第一百六十七条对违法股利分配的规制,介绍了现行规制体系下,违法分配的法律效果:产生公司解散之诉,股东会决议无效、可撤销之诉以及股东的股利返还义务;此外还有董事、高管的赔偿责任。然后结合我国实践,分析现有规定的不足,如,缺乏对股利分配概念的界定,其他相关主体的责任规定过于笼统、模糊,现有对股利分配的要件规定过于宽松,不利于保护小股东及债权人,但是在对股东返还义务的规定上又稍显严苛;缺乏债权人请求权等有力的规制措施等。在第五章,本文结合上述分析,有针对性地提出完善我国违法股利分配法律规制体系的建议,提出了对股利分配概念界定、违法股利分配责任主体完善、违法股利分配规制措施增加等方面的初步意见,并针对不同请求权增加了相应的追诉时效规定。以期对我国违法股利分配法律规制的研究和相关制度的完善有所帮助。
[Abstract]:Illegal dividend distribution refers to a company's behavior of distributing dividends to shareholders in violation of the law or articles of association. The main purpose of the shareholder investment company is to obtain the dividend distribution, so it often uses illegal means to manipulate the dividend distribution behavior of the company. This will not only harm the interests of creditors, but also the interests of other stakeholders inside and outside the company, so it is necessary to regulate. However, there are still many gaps in domestic research on the legal regulation of illegal dividend distribution. Therefore, this paper will systematically elaborate and analyze the legal regulation of illegal dividend distribution. In order to provide help for our country's future research and the improvement of the legal regulation system of illegal dividend distribution. This paper begins with the introduction of the related concepts of dividend distribution. In the first chapter, it briefly introduces the types, functions, distribution conditions (including substantive conditions and procedural conditions) of dividend distribution, as well as the current situation of dividend distribution. The paper also introduces the basic situation of dividend distribution in China, that is, the proportion of cash dividend increases, the phenomenon of bad dividend is prominent, and so on. Therefore, the illegal dividend distribution is not only increasing in quantity, but also more and more possible, so it is necessary to regulate illegal dividend distribution. In the second chapter, this paper analyzes the meaning of illegal dividend distribution, that is, the violation of the conditions of dividend distribution stipulated by law or articles of association, enumerates a variety of common forms of illegal dividend distribution and specific forms of each country. Such as the violation of the principle of no-earning, the defects of dividend distribution procedure and the illegality of intermediate distribution, and taking China as an example, this paper analyzes the causes of illegal dividend distribution, that is, the law person shares are dominant, Most shareholders prefer cash dividends and so on. In the third chapter, this paper introduces the main countries and regions, such as the United Kingdom, the United States, Germany, Japan, South Korea and China's Taiwan area of illegal dividend distribution regulation content, It includes the effect of private law on the illegal distribution of cash dividend and stock dividend: the creditor's claim for dividend return and the obligation of shareholders' dividend return, the liability of directors and other subjects, and so on. In the fourth chapter, the article analyzes the regulation of illegal dividend distribution in Article 167 of the Company Law of our country, and introduces the legal effect of illegal distribution under the current regulation system: it produces the lawsuit of the dissolution of the company, and the resolution of the shareholders' meeting is invalid. Revocable actions and shareholders' dividend return obligations; in addition, directors and executives liability. Then combined with the practice of our country, this paper analyzes the deficiencies of the existing provisions, such as the lack of definition of the concept of dividend distribution, the over-general and vague provisions of other relevant subjects' responsibilities, and the existing provisions on the requirements of dividend distribution are too loose. It is not conducive to the protection of minority shareholders and creditors, but in the return of shareholders on the obligations of the provisions are slightly harsh; lack of creditor claims and other effective regulatory measures. In the fifth chapter, combined with the above analysis, this paper puts forward some suggestions to perfect the legal regulation system of illegal dividend distribution in our country, and puts forward the definition of the concept of dividend distribution, and the perfection of the subject of the responsibility of illegal dividend distribution. Some preliminary opinions on the increase of regulation measures of illegal dividend distribution are given, and the corresponding prescription for prosecution is added to different claims. In order to our country illegal dividend distribution legal regulation research and the improvement of relevant systems.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91;F275

【相似文献】