earticle

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。