摘要
《公司法司法解释(四)》第15条解决了强制盈余分配的法源问题,但该条规定的强制盈余分配请求权欠缺明确的构成要件与法律效果,其适用仍需具体化。案例研究表明,司法实践已对公司财务状况、控股股东的客观行为等因素进行了考量。不同法院在滥用股权的审查标准、举证责任以及利息赔偿等方面仍存争议。盈余分配涉及公司自治原则与禁止权利滥用原则、股东平等原则之间的冲突与平衡,应该借鉴动态体系论的方法,综合考量控股股东的过错程度、小股东利益受侵害的程度、公司分配股利的财务能力以及商业目的的合理性程度这四个要素。这些评价要素的强度及其组合关系不仅决定是否强制盈余分配,而且决定具体分配数额等法律效果。根据评价要素在案型中的不同表现与分量,可以对相关案例进行类型化处理,总结出多数派股东变相分配利润、控股股东转移公司利润、小股东对分配利润存在合理信赖、小股东对分配利润存在特殊期待、公司持续盈利且不分配利润以及公司不合理的利润累积六大类型,需要对不同类型进行差异化审查,这有助于增强第15条适用的确定性与可审查性。
Article 15 of the“Judicial Interpretation of Company Law(4)”provides the legal source of mandatory surplus distribution,but the mandatory surplus distribution claiming rights provided in this article lacks clear elements and legal effects,and its application still needs to be specified.Case studies show that judicial practice has considered factors such as the company’s financial situation and the objective behavior of the controlling shareholder.Different courts are still controversial in terms of review criteria for abuse of equity,burden of proof,and interest compensation.The distribution of surplus involves the conflict and balance between the principles of company autonomy,the principle of prohibiting abuse of rights,and the principle of equality of shareholders.We should use the method of dynamic system theory to comprehensively consider the degree of fault of the controlling shareholder,the degree of infringement of the interests of small shareholders,and the financial capability as well as rationality of business purposes.The strength of these evaluation factors and their combined relationship not only determine whether to force the distribution of surplus,but also determine the legal effects such as the specific distribution amount.According to the different performance and weight of the evaluation elements in the case,the relevant cases can be typed,such as the majority shareholders’distributive profits in disguised form,the controlling shareholders’transfer of company profits,the small shareholders’reasonable belief in the distributing profits,the company’s continued profitability and refusal to allocate,and the company’s unreasonable accumulation of profits.Different types need to be judicially reviewed differently,which helps to enhance the certainty and auditability of the application of Article 15.
出处
《清华法律评论》
2021年第1期125-152,共28页
Tsinghua Law Review
关键词
强制盈余分配
动态体系论
考量要素
要素强度
类型化
Compulsory Surplus Distribution
Dynamic System Theory
Consideration Factors
Factor Strength
Typification
作者简介
刘东辉,中国政法大学民商经济法学院讲师,法学博士。
