公司利润分配中的利益冲突  

The Interests Conflict in The Distribution of Company Profit

作　　者：吴平义[1] 

机构地区：[1]中国工程物理研究院工学院,四川绵阳621900

出　　处：《教学与科技》2013年第4期11-14,共4页Teaching and Science Technology

摘　　要：公司利润的分配方案是多方利益关系主体经过多轮博弈所达成的结果。本文围绕公司利润分配，重点阐述了国家与私人之间、股东与债权人之间、大股东与中小股东之间、高管与股东之间在利润分配方面存在的有关股权保护、股权平等、债权实现、国家税收优先等方面的利益冲突。这为分析违法分配公司利润这一现象打下基础。Corporate profits allocation scheme is reached by multi-stakeholders＇ several rounds of game. Around the company profit distribution, this article expounds the state and private, between shareholders and creditors, between big shareholders and small and medium-sized shareholders, between executives and shareholders are in the profit distribution between the relevant shareholding protection, equity equal, claims, implementation, national interests conflict of interest is preferred, etc. This gives us an theoretical basis to analyze the phenomenon of illegal distribution company profit.

关 键 词：利润分配 违法分配 利益冲突 

分 类 号：F275[经济管理—企业管理]