公司利润分配规则的比较分析

公司利润分配规则 ,是公司资本维持原则之下的一个子规则。公司分配的界定 ,应重实质而轻形式。公司分配标尺的确定 ,须兼顾股东投资的回报与公司外部债权人利益的保障。我国公司法学理须重新思考公司分配的内涵 ,并修正公司分配的底线标尺。

Rules of Corporate Profit Distribution

Rules of Corporate profit distribution are sub-rules of principle of capital maintenance. The definition of corporate distribution should pay more attention to the substance but not the form. The baseline requirements of distribution is to provide pressing protection for creditors at the premise of considering the return of shareholder investments. Our country corporate law should rethink the definition and baseline requirement of corporate distribution.