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8月28日,最高人民法院《关于适用〈公司法〉若干问题的规定(四)》(以下简称《公司法解释(四)》)正式发布,其中包括对股东利润分配权的保护虽然仅有三条(第十三、第十四、第十五条),但却格外引人注目。本文仅就股东的利润分配权结合《公司法解释(四)》第十四、第十五条,谈谈我国法律对股东利润分配权(司法案由是公司盈余分配权之诉)的保护以及“强制利润分配”制度的基本内涵与实务操作。一、股东盈余分配权的法律依据及行使条件
On August 28, the Supreme People’s Court officially promulgated the “Provisions on Several Issues Concerning the Application of the Company Law” (hereinafter referred to as the “Company Law Interpretation (IV)”), including the protection of shareholders’ rights of profit distribution, though only Three (thirteenth, fourteenth, fifteenth), but it is particularly noticeable. This article only on the profit distribution rights of shareholders combined with the “Company Law Interpretation (Fourteenth, Article XV”), to talk about the protection of the rights of shareholders of our country (the judicial bill is the company’s right to distribute the rights of the prosecution) protection and The Basic Connotation and Practical Operation of “Forced Profit Distribution” System. First, the legal basis for the allocation of shareholder surplus and the conditions for its exercise