【摘要】：股東盈余分配請求權(quán)是股東重要的權(quán)利之一,從公司獲得利益是股東投資設(shè)立公司最終的目的。2016年4月12日最高人民法院公布了關(guān)于適用《中華人民共和國公司法》若干問題的規(guī)定(四)的征求意見稿,其中第二十條規(guī)定股東請求分配利潤的,應(yīng)當(dāng)提交載明具體分配方案的股東會或者股東大會的決議,否則法院應(yīng)當(dāng)駁回其訴訟請求。問題是當(dāng)股東會或者股東大會作出不分配利潤的決議或者沒有作出有關(guān)分配利潤的決議時,對盈余分配請求權(quán)受到損害的股東如何保護(hù)卻沒有規(guī)定。股東盈余分配請求權(quán),是指股東在公司有利潤可分配時,基于其公司股東的資格和地位而享有的請求公司向自己分配利潤的權(quán)利。我國的理論界的通說認(rèn)為其有兩方面的內(nèi)容,即抽象層面和具體層面。抽象層面的盈余分配請求權(quán)是股東基于其股東資格和地位而享有的權(quán)利,只要股東擁有該公司的股東資格和地位就可以請求該公司向其分配紅利。具體層面的盈余分配請求權(quán),是指股東是否有權(quán)請求公司向其分配利潤取決于其是否有股東會或者股東大會作出的盈余分配分配決議。法院往往對抽象的盈余分配請求也就是股東(大)會分配決議缺失時持消極態(tài)度。其理由是要尊重公司自治,抽象盈余分配請求權(quán)性質(zhì)特殊,而且受損股東可以尋求其它的替代性救濟(jì)方式。但是法院在尊重公司自治時也要遵守法律的公平正義原則,抽象盈余分配糾紛是有可訴性的,對受損股東權(quán)益保護(hù)的最好辦法不是尋求替代措施,而是構(gòu)建強(qiáng)制盈余分配制度。強(qiáng)制盈余分配制度是股東依法要求公司向其分配利潤時,公司以過分提取任意公積金為理由拒絕或者不給任何理由直接拒絕,此時,權(quán)益受到損害的股東請求法院強(qiáng)制公司向其分配利潤的救濟(jì)方式。強(qiáng)制盈余分配制度保護(hù)的公司類型應(yīng)包括有限責(zé)任公司和非上市股份有限公司。條件是公司有可供分配的利潤,公司不分配利潤無正當(dāng)理由,且受損股東已窮盡內(nèi)部救濟(jì)。提起盈余分配訴訟的原告是受損股東,被告是董事、控股股東、公司,按照誰主張誰舉證原則,由原告承擔(dān)舉證責(zé)任,如果原告濫用權(quán)利,對公司造成的損失,應(yīng)承擔(dān)賠償責(zé)任。至于具體應(yīng)判決的盈余分配額,法院可以在專業(yè)機(jī)構(gòu)的協(xié)助下,結(jié)合具體案件,在最高盈余分配額和最低盈余分配額之間做出具體數(shù)額的判決。
[Abstract]:The claim of the shareholder's earnings distribution is one of the important rights of the shareholders. The benefit from the company is the ultimate goal of the shareholders' investment and establishment of the company. In April 12th.2016, the Supreme People's court announced a draft on the application of the provisions of the "People's Republic of China company law" (four), of which twentieth stipulate that the shareholders are requesting the distribution of profits. If it is run, the resolution of the shareholders' meeting or the shareholders' meeting shall be submitted, otherwise the court shall dismiss its claim. The question is how to protect the shareholders who have been damaged when the shareholders' meeting or the shareholders' meeting makes a resolution without the distribution of profits or when it fails to make a decision on the distribution of profits. But there is no regulation. The claim of the shareholder's earnings distribution refers to the right of the shareholders to allocate profits to the company based on the qualifications and status of their shareholders when the company has a profit distribution. In our country, the theoretical circle of our country thinks that there are two aspects of its content, the abstract level and the specific level. The abstract level of earnings distribution. The right of request is the right of a shareholder based on the qualification and status of its shareholders. As long as the shareholders have the shareholders' qualification and status of the company, they can ask the company to assign a dividend to the company. The right to allocate the earnings at the specific level is whether the shareholders have the right to ask the company to allocate the profit to it depending on whether it has a shareholders' meeting or the shareholder is big. A decision on the allocation and distribution of earnings will be made. The court tends to hold a negative attitude towards the abstract earnings distribution request, namely, the loss of the shareholders' allocation of resolutions. The reason is to respect the autonomy of the company, the nature of the claim of the abstract earnings distribution is special, and the damaged shareholders can seek its alternative remedy. The best way to protect the rights and interests of the damaged shareholders is not to seek alternative measures, but to construct a compulsory surplus distribution system. The system of compulsory surplus distribution is an excessive extraction of arbitrarily by the company when shareholders are required to distribute profits to them according to law. In order to refuse or give no reason to refuse directly, the stockholders who have been injured ask the court to force the company to force the company to distribute the profit to the company. The type of company protected by the compulsory surplus distribution system should include the limited liability company and the unlisted Limited by Share Ltd. The company does not allocate profits without justification, and the damaged shareholders have exhausted the internal relief. The plaintiff of the surplus distribution litigation is the damaged shareholder, the defendant is the director, the controlling shareholder, the company, and the plaintiff is responsible for the burden of proof according to who claims the proof principle. If the plaintiff abuses the right and the loss to the company, it should be liable for compensation. The court may, with the assistance of a professional institution, make a specific amount of judgment between the highest and the minimum surplus quotas, with the assistance of a professional institution, with the assistance of a professional institution.
【學(xué)位授予單位】：延邊大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：D922.291.91

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