Earticle

초록

영어

The distribution of corporate profit is a financial behavior that involves in the interests of shareholders of company, country, and creditors of company.
Every country has different provisions of law in the distribution of profits, and there are also many differences about distribution of corporate profit in two countries, such as the standard and means of distribution of profit, and particularly the provisions relating to accumulation fund having significant differences. Corporate can not make up for the loss with capital accumulation fund in Company law of China, while, according to Commercial Code of South Korea, corporate can make up for the loss with capital accumulation fund, and Commercial Code of South Korea doesn’t make any restrictions on the proportion of conversion of surplus accumulation fund to capital. Based on these differences, the paper, through the comparative analysis of provisions in the distribution of profits between Company Law of China and Commercial Code of South Korea, presents some reference for the legislation’improvement of China Company Law in the distribution of profit.
* Attorney at law in China.

중국어

公司利润分配是一个涉及股东、公司、国家乃至债权人利益的财务行为。各国法律对公司利润分配有不同的规定，中韩两国在公司利润分配方面也存在比较大的差异，例如利润分配标准和方式。其中尤其有关公
积金的规定更存在显著差异。中国公司法严格禁止资本公积金弥补公司亏损；而韩国商法典并不禁止资本公积金弥补公司亏损，并且，韩国商法典对法定盈余公积金转增为资本也没有作出比例限制。基于这些不同点，本文希望通过对中国公司法和韩国商法典在利润分配方面规定的比较分析，从而为中国公司法在利润分配方面的立法完善提出浅薄建议。

목차

摘要
 Ⅰ. 公司利润分配概述
  (1) 利润分配的界定
  (2) 利润分配主体
 Ⅱ. 利润分配方案的编制与决定
  1．中国公司法规定
  2．韩国商法典规定
  3．比较分析
 Ⅲ. 公积金提取
  1．公积金的概念
  2．中国公司法规定
  3．韩国商法典的规定
  4．比较分析
 Ⅳ．分配股利
  1．股利分配的概念
  2．中国公司法规定
  3．韩国商法典规定
  4．比较分析
 Ⅳ. 问题与借鉴
  1. 主要问题点
  2. 中国立法建议
 Ⅴ. 结论
 参考文献
 Abstract

키워드

중국 중국법 중국회사법 이익배당 준비금 이익준비금 임의준비금 자본준비금 利润分配、이윤분배、公积金、공적금、法定盈余公积金、법정영여공적금、任意公积金、임의공적금、资本公积金 자본공적금 Distribution of profit Accumulation Fund Surplus accumulation fund Optional accumulation fund Capital accumulation fund

저자

• 刘定湘 [ 류정상 | 中国律师 ]

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