本文關鍵詞：有限責任公司承包經營合同問題　出處：《西南政法大學》2012年碩士論文　論文類型：學位論文

  更多相關文章： 公司承包經營 合同變更 賬戶余額歸屬 利潤分配

【摘要】：近年來，有限責任公司承包經營合同糾紛在實踐中經常出現(xiàn)。潘金耀與上海永大生物工程有限公司承包經營合同糾紛案就是一個典型。本文以該案為基礎，結合爭議焦點，分析有限責任公司承包經營合同的效力、合同變更、承包期間賬戶余額歸屬、利潤分配等問題，從而提出幾點啟示。除引言和結語外，本文主要分為以下五個部分： 第一部分，有限責任公司承包經營合同之效力。本合同雙方為公司和承包人，主體適格，內容不違反法律、行政法規(guī)禁止性規(guī)定，應當肯定潘金耀與永大公司簽訂的承包合同效力。 第二部分，合同變更之效力。有效的合同變更，除滿足《合同法》規(guī)定的合同合同生效的一般要件外，變更內容的約定應當明確。案例中的“收條”并未明確變更內容，故變更無效。 第三部分，承包結束時“219”賬戶余額歸屬。依據《公司法》規(guī)定，公司對其財產享有所有權。“219”賬戶是公司賬戶，所以對外，賬戶余額歸公司所有。但是糾紛發(fā)生在承包人與公司之間，屬于公司內部爭議，應當依據承包經營合同處理。合同約定，在承包期間“219”賬戶歸承包人使用。公司違反該約定，與承包人共用賬戶，構成違約。故承包結束時“219”賬戶余額歸承包人所有。 第四部分，利潤分配之爭議。依據《公司法》第167條，公司利潤應當首先彌補虧損、提取法定公積金，然后才能依章程規(guī)定進行分配，公司承包經營合同對利潤的分配不能違反該強制性規(guī)定，承包人應先為公司彌補損失、提取法定公積金，然后依據承包經營合同分配。筆者認為，依據合同由承包人享有的利潤應該計入公司經營成本，公司的經營利潤實質是依據承包合同約定的屬公司享有的那部分利潤。因此，承包經營合同的利潤分配沒有違反公司法強制性規(guī)定。公司在履行合同約定支付承包人利潤后，如無特別約定，應依公司法和章程，彌補虧損、提取法定公積金，再向股東分配利潤。 第五部分，幾點啟示。關于合同訂立：在合同訂立前進行盡職調查，嚴格考察承包人的相關資質并對公司財物進行清算；在合同中約定保護公司及債權人利益條款，約定承包人的擔保條款，，固定期間的報告義務，明確承包人的經營義務；在合同中明確利潤分配條款，明確可分配利潤并對利潤做浮動性約定。
[Abstract]:In recent years, limited liability company contract disputes often appear in practice, Pan Jinyao and Shanghai Yongda Biological Engineering Co., Ltd. contractual contract dispute is a typical case. This paper based on this case. Combined with the focus of the dispute, this paper analyzes the effectiveness of the contract of limited liability company contract, contract change, the ownership of account balance during the contract period, profit distribution and other issues, and puts forward a few enlightenments, except the introduction and conclusion. This paper is divided into the following five parts: The first part, the effectiveness of the contract of limited liability company. The parties to this contract are the company and the contractor, subject appropriate, the content does not violate the law, administrative regulations prohibited provisions. The validity of the contract signed by Pan Jinyao and Yongda Company should be affirmed. The second part, the effectiveness of the contract change. The effective contract change, in addition to meeting the general requirements for the contract contract to be effective as stipulated in the contract Law. The agreement to change the content should be clear. The "receipt" in the case does not explicitly change the content, so the change is invalid. The third part, at the end of the contract "219" account balance attribution. According to the provisions of the Company Law, the company has ownership of its property. "219" account is the company account, so external. The balance of the account shall be owned by the company. However, the dispute occurs between the contractor and the company, which belongs to the internal dispute of the company and shall be handled according to the contract of operation. During the contract period, the "219" account is used by the contractor. The company violates the agreement and shares the account with the contractor, which constitutes a breach of contract. Therefore, the balance of the "219" account is owned by the contractor at the end of the contract. Part 4th, the dispute of profit distribution. According to Article 167 of the Company Law, the profits of the company should first make up for the loss, draw the statutory accumulation fund, and then distribute according to the articles of association. The distribution of profit cannot be violated by the contract of the company. The contractor should make up the loss for the company first, draw up the legal accumulation fund, then distribute according to the contract of contract. The profits enjoyed by the contractor under the contract should be included in the operating cost of the company, and the operating profit of the company is in essence that part of the profits enjoyed by the company as agreed in the contract. The profit distribution of the contract does not violate the mandatory provisions of the company law. After performing the contract to pay the contractor's profits, if there is no special agreement, the company shall make up for the loss in accordance with the company law and articles of association. Draw legal accumulation fund, distribute profit to stockholder again. Part 5th, some enlightenments. About the conclusion of the contract: to conduct due diligence before the conclusion of the contract, to strictly investigate the contractor's relevant qualifications and to liquidate the company's property; Agreement in the contract to protect the interests of the company and creditors, the contractor's terms of guarantee, a fixed period of reporting obligations, clear contractor's operating obligations; Define the profit distribution clause in the contract, specify the distributable profit and make a floating agreement on the profit.
【學位授予單位】：西南政法大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：D922.291.91

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