Company Profit Distribution System

This article mainly considers company profits allotment law system. By the method of comparing research, this article analyzes the meaning, the content and the characteristic of company profits allotment system, and also the every kind of interest relationship in the company profits allotment. Then the author point out the existing defects and his personal suggestions about the improvement of our company profits allotment law system.This article includes three parts, which are the preface, the text and the conclusion. And the text is divided into four chapters.Chapter one introduces the intension and the characteristics of our country's company capital system, and the function, characteristics and principles of company allotment system.Chapter two centers on the relationship among the company profits allotment system and related benefits communities. In this chapter, the author studies the relationship between the allotment system and government, the allotment system and investor, the allotment system and creditor, the allotment system and company employers, and analyzes the benefit conflict between them and the relevant reasons.Chapter three completely introduces our country's company profits allotment system, including the characteristics of our country's company profits allotment year, the scope, source, assignment proportion and payment method of profits allotment, power to make decisions, provident fund, community chest system, invalid allotment, and etc.Chapter four analyzes the shortcomings of our country's company profits allotment system, and then gives the author's personal suggestions about the relevant regulations. In this chapter, the author point outs the defects of the compulsive stipulation about provident fund and community chest system, and the defect of the stipulation about the profits allotment proportion. The author suggest that, firstly the system of compulsory withdraw the provident fund should be changed, secondly the system of the compulsory community chest should be changed, thirdly the proportion for profits allotment should be freely instead of compulsory, that is to say shareholders can make an agreement on the profits allotment proportion.