本文關(guān)鍵詞： 股份有限公司 紅利分配權(quán) 利潤 股東查閱權(quán) 股份回購　出處：《湖南大學(xué)》2010年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著經(jīng)濟的快速發(fā)展,股份公司日益增多,股東權(quán)利的保護是一個不容忽視的話題。對股東而言,對公司投入資本,期待獲取回報;對公司而言,在謀求自身發(fā)展的同時,也必須為股東提供回報。然而長期以來,股東紅利分配權(quán)沒有得到必要的重視,一些公司不分紅、少分紅、非法分紅的現(xiàn)象在經(jīng)濟生活中經(jīng)常發(fā)生。股東紅利分配權(quán)問題越來越受到經(jīng)濟學(xué)和法學(xué)界的重視。增強對股東紅利權(quán)的保護是各國立法的一大趨勢,但是任何權(quán)利的行使都不能沒有邊界。加之,股東要保護自己的權(quán)利,需要了解公司的真實運營狀況,自身的手段往往不足,必然需要從制度建設(shè)和法律規(guī)定上尋求支持。因此,如何平衡股東與公司、大股東與小股東、股東與債權(quán)人之間的關(guān)系,都成為實現(xiàn)股東紅利分配權(quán)所必須研究的問題。目前,各國對此項研究的系統(tǒng)性都有待加強。我國公司法的發(fā)展還處于起步階段,雖然2005年的新公司法豐富了股東紅利分配權(quán)的相關(guān)規(guī)定,卻仍然過于簡單,不具有較強的可操作性,不利于公司股東權(quán)利的保護。厘清紅利分配權(quán)的概念及相關(guān)理論,借鑒國外在實施股東紅利分配權(quán)的有益經(jīng)驗,充分了解我國股東紅利分配權(quán)方面的現(xiàn)狀與不足,在保護股東合法權(quán)利,保障公司的正常經(jīng)營運作,促進公司紅利分配行為朝著制度化、規(guī)范化方向發(fā)展,具有十分重要的意義。因此,很有必要借鑒國外的立法經(jīng)驗加以補充,以實現(xiàn)公司利益與股東利益的平衡,完善我國股東紅利分配權(quán)制度。
[Abstract]:With the rapid development of economy and the increasing number of joint-stock companies, the protection of shareholders' rights is a topic that can not be ignored. However, for a long time, shareholders' dividend distribution rights have not been given the necessary attention, and some companies do not pay dividends and pay less dividends. The phenomenon of illegal dividends often occurs in the economic life. The issue of shareholders' dividend distribution right has been paid more and more attention by economics and law circles. Strengthening the protection of shareholders' dividend right is a major trend in the legislation of various countries. But no right can be exercised without boundaries. Moreover, shareholders who want to protect their rights need to know the true operation of the company, and their own means are often inadequate. Therefore, how to balance the relationship between shareholders and companies, between large shareholders and minority shareholders and between shareholders and creditors has become a problem that must be studied in order to realize the distribution right of shareholders' dividend. The systematization of this research needs to be strengthened in all countries. The development of our company law is still in its infancy. Although the new company law of 2005 enriches the relevant provisions of shareholders' dividend distribution right, it is still too simple and has no strong maneuverability. It is unfavorable to the protection of shareholders' rights. To clarify the concept and relevant theories of dividend distribution right, to learn from the beneficial experience of foreign countries in the implementation of shareholder dividend distribution right, and to fully understand the present situation and shortcomings of shareholder dividend distribution right in China. It is of great significance to protect the legal rights of shareholders, to ensure the normal operation of the company and to promote the development of dividend distribution behavior in the direction of institutionalization and standardization. Therefore, it is necessary to draw lessons from the legislative experience of foreign countries to supplement it. In order to realize the balance between the interests of the company and the interests of the shareholders, we should perfect the system of the right to distribute the dividends of the shareholders in our country.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：D922.291.91

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本文編號：1530799