有限责任公司利润分配限制及债权人保护

发布时间：2018-08-26 08:01

【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。
[Abstract]:Profit distribution is a matter of concern to all the creditors of the company. The closeness of limited liability company makes its profit distribution system more concerned by creditors. Because the profit distribution is the outflow of the company's assets, it will weaken the company's property guarantee and affect the company's solvency. Therefore, the company legislation of various countries has made the corresponding restriction to the company profit distribution. In China's company law, in order to protect the interests of creditors and uphold the principle of capital maintenance, there are corresponding restrictions on the profit distribution of the company. But on the other hand, economic and social development, need to reduce the constraints on companies, relax restrictions, improve autonomy. Therefore, based on the limited liability company, this paper focuses on the limitation of profit distribution and its ideological origin from the perspective of creditor protection. This paper is divided into four parts. The first part mainly introduces the basic concepts of profit distribution, the main characteristics of profit distribution in limited liability companies, and the conflicts of interests between the internal and external stakeholders caused by profit distribution. The second part mainly expounds the profit distribution conditions of limited liability companies, introduces the ideological origin of distribution restrictions and the specific situation of the three principles of capital. In addition, it also discusses the significance of profit distribution principle to creditor protection. The third part is the key part of this paper, which is divided into two chapters. First of all, introduced the specific circumstances of profit distribution restrictions, which mainly introduced the provident fund system. Secondly, the concept, types and relief channels of illegal distribution are introduced. In the latter chapter, the author introduces the practice of profit distribution in Japanese and American company legislation. The fourth part, aiming at the deficiency of our country's existing legislation system, puts forward the concrete measures to perfect the legislation of limited liability company. Including from the legislative content and relief procedures to improve the distribution system of limited liability companies.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

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