The Research On The Judicial Guarantee Of The Small And Medium Shareholders’ Right Of Claim For Abstract Earnings Distribution In Limited Liability Company

The right of claim for earnings distribution is generally divided into concrete right of claim for earnings distribution and abstract right of claim for earnings distribution.The unique characteristics of the limited liability company often lead to the infringement of the small shareholders’ abstract earnings distribution claim.According to the current legislation,when the small shareholders’ abstract earnings distribution claim is infringed,it is very difficult to obtain the support of the court.This paper also confirms this point through the case statistical analysis.When dealing with such disputes,the court always keeps a modest attitude because of the spirit of autonomy of will and the concept of judicial prudent intervention.This kind of modest attitude,coupled with the fuzziness of the current legislation,the unreasonable distribution of the burden of proof,and the particularity of the cases of earnings distribution,lead to many obstacles in the realization of the shareholders’ abstract right to request earnings distribution.In order to eliminate this obstacle and better protect the effect of the court after judicial intervention,the current legislation should be improved,and the proviso to Article 15 of the current judicial interpretation IV of the company law should be modified as "except for the company’s two consecutive years of surplus and two consecutive years of undistributed profits to shareholders";we should uphold judicial justice and efficiency in parallel,and adhere to judicial justice while practicing the concept of efficiency value;to reasonably allocate the burden of proof,we can reverse the burden of proof and provide the evidence related to the company’s surplus by the company;to strengthen the construction of the judicial team,we can properly recruit some judges who understand financial knowledge when recruiting or selecting judges;finally,we need to clarify the connection between laws.