公司股东股利分配请求权的思考

(,100872):,,,,,;;;,:;;:D922.291.91:A:1000-2154(2007)05-0075-06:2006-09-30:(1977-),,,,,2004127(),,,,,;;,,(),,,,,,,,,()5187No15Vol118720075JOURNALOFBUSINESSECONOMICSMay.2007,,(),,,,,,,,,,,,,,,,,,,,,,,351674,:,,,,,,,,,,,(),,,,,,,,,,,,,,,:;,,,,,,,,,,,,,,,,,,,672007,,,,(,),,,(),,170(a),,[1],,[2],,,,,,,,,,,,,,,,2001ST,,[3],,,,,,(),,,,(distribution),,(),;,;;[4],,,,,,,,,,,,,,,775:,,,,,,(),,,,,,,,,,,,,,[5],,1041()20%,,,[6],,,,,1977,,[7](),,,,,,,,,,,,,,,,,,,,,,,,,(),,,1,,,,,2005613;50%872007,,50%,(),,,,,,,,[8],,,,,,,,,,,,(),,,1.,,;,,,,,2.,,,,,,,,,,,,,,,,,,3.,,,,,,,,,,,,,,975:,,,,,,,,,;,,;,,,,,,,,,,,,:[1].[M].:,2001:284.[2].[J].,2004(7):132-137.[3],.:[M]//..:,2001:181.[4].[M].:,2001:273.[5].[J].,2005(1):77-81.[6].[M].:,2002:277.[7],.[M].,,.:,2005:299.[8],.[J].,2002(7):16-17.TheReflectiononShareholdersRightstoDividendZHANGHui(TheLawSchoolofRenminUniversity,Beijing100872,China)Abstract:Shareholdersrightstodividendshasbeensetupasonekindofrightsofshareholders,butthevaguenessofregulationsandtheirregularpractice,andthedeficiencyofrelevanttheoreticalstudy,haveseriouslyinflectedtherealizationofshareholdersrightstodividends.Infact,theprotectionofshareholdersrightstodividendshasfoundationbywayofanalyzingthetwokindsofcharacters,thatisprospectingrightsandvestingrights;therealizationofshareholdersrightshassolidbasisbywayofreconstructingtheconceptandmeansofcompanysprofitsallocation;thestudyfromtheperspectiveofthecostoftaxandinvestmentmaketheallocationofdividendsmorepractical;thesystemoflegalliabilityisthelastsafeguard.Onthisbasis,shareholdersrightstodividendswillhavecompletemeaning.Keywords:shareholdersrightstodividend;vestingrights;prospectingrights()082007