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公司违法利润分配责任制度的规范检视与制度完善
Normative Review and System Improvement of the Liability System for Illegal Profit Distribution of Companies

DOI: 10.12677/ass.2025.143239, PP. 487-493

Keywords: 违法分配,责任承担,制度完善
Illegal Distribution
, Liability Assumption, System Improvement

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Abstract:

公司利润分配是关乎债权人利益保护、股东基本权利保障和公司自治经营的重要事项,涉及债权人、股东和公司多方主体之间的利益平衡。公司有权进行其利益之分配,公司股东也享有法律所赋予的分配公司利益的正当请求权。然而,所有的利益分配皆应在法定的以及约定的分配准则下来进行,否则公司所进行的利益分配便属于违法性质之分配。我国《中华人民共和国公司法(2023年修订版)》211条对公司违法分配利润制度进行了较大幅度修改,但仍未解决现行公司违规分配利润制度的一些固有问题,诸如对不参与公司经营管理的小股东统一适用的返还责任过于简单笼统,以及负有责任的董监高承担赔偿责任不够明确等方面。文章通过对新公司利润分配制度进行梳理,探究等211条所存在的制度问题,并据此提出相应的完善建议。
Corporate profit distribution is a crucial matter related to the protection of creditors’ interests, the guarantee of shareholders’ basic rights, and the autonomous operation of companies. It involves the balance of interests among multiple parties, including creditors, shareholders, and the company itself. Companies have the right to distribute their profits, and shareholders also enjoy the legitimate right to request the distribution of company profits as granted by law. However, all profit distributions should be carried out in accordance with legal and agreed—upon distribution criteria. Otherwise, the company’s profit distribution is considered illegal. Article 211 of the “Company Law of the People’s Republic of China (2023 Revised Version)” has made significant revisions to the system of illegal profit distribution of companies. Nevertheless, it still fails to address some inherent problems in the current system of illegal profit distribution of companies. For example, the unified liability for return applicable to minority shareholders who do not participate in the company’s operation and management is too simplistic and general, and the liability for compensation borne by directors, supervisors, and senior management personnel responsible for illegal profit distribution is not clear enough. This article sorts out the new corporate profit distribution system, explores the institutional problems existing in Article 211, and accordingly proposes corresponding improvement suggestions.

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