Study On The Legal System Of Shareholders' Right To Claim For Profit Distribution

The claim right of profit distribution of shareholders is an important right of shareholders and the core content of equity.Profit distribution is an important way for shareholders to obtain investment income,but in China's judicial practice,the company does not distribute,illegal distribution phenomenon is serious,especially in limited liability companies,based on the characteristics of human contract,closed,small and medium-sized shareholders of the right to profit distribution claims more vulnerable to infringement.The protection of shareholders' right of claim for profit distribution in the company law is all indirect relief measures,such as shareholder representative's lawsuit,objection to shareholders' right of claim for buyback,filing revocable lawsuit,etc.,which has some shortcomings and is difficult to be applied.Therefore,it is imperative to study the protection system of shareholders' right to profit distribution.By reading articles of law,reading domestic and foreign books and works,using the method of combining theory with practice and comparative analysis,the author analyzes the problems existing in the claim of profit distribution of shareholders in China,strengthens the improvement of the existing relief methods and establishes the reasonable boundary of judicial intervention,so as to effectively protect the claim of profit distribution of shareholders.This paper is divided into four chapters.The first chapter analyzes the concept and theoretical basis of shareholders' right to claim for profit distribution.Shareholders' right to claim for profit distribution is divided into abstract and concrete aspects.The second chapter analyzes the provisions of the company law of China on shareholders' right of claim for profit distribution,including the decision-making procedure of distribution and the withdrawal of statutory reserve fund.Meanwhile,the article 13,14 and 15 of the interpretation of the company law(iv)are analyzed in detail.The third chapter analyzes the problems existing in the claim right of profit distribution of shareholders in China,including the inadequacy of legislation and the difficulties in practice.The inadequacy of legislation mainly includes the inadequacyof regulations on the credit obligation of major shareholders,the excessive proportion of statutory provident fund,and the excessive burden of double taxation on shareholders.The problems in practice include serious illegal distribution and insufficient judicial relief.The last chapter is aimed at problem of shareholders for profit distribution in our country,puts forward some perfect,respectively,in legislative and judicial measures,from the legislation,including big shareholders fiduciary duty of rules and regulations,change the legal accumulation fund of extraction system,clear the illegal distribution of legal liability as well as introducing smart dividend,facilitate corporate finance;The last is to establish the judicial intervention shareholders profit allocation right of claim reasonable boundary,including the limits of judicial intervention: on the premise,end the company's internal relief mainly procedural and substantive examination is complementary,the specific situation of judicial intervention,namely shareholders abuse of rights,the introduction is to build our country's mandatory dividend distribution system,including the construction of compulsory requirements of dividend distribution entity elements and process,thus proving the judicial intervention and the relationship between the company autonomy are not opposites,but complement each other,promote each other,to optimize the structure of corporate governance,promote the development of the company.