Chapter three completely introduces our country ’ s company profits allotment system , including the characteristics of our country ’ s company profits allotment year , the scope , source , assignment proportion and payment method of profits allotment , power to make decisions , provident fund , community chest system , invalid allotment , and etc . chapter four analyzes the shortcomings of our country ’ s company profits allotment system , and then gives the author ’ s personal suggestions about the relevant regulations 第三章全面介绍了我国公司利润分配制度,分析了我国公司利润分配年度的特点、利润分配范围、来源及分配比例、利润分配支付方式、决定权、公积金、公益金制度、无效分配的法律责任等问题。第四章从强制性“两金”的提取的缺陷、资本公积弥补亏损的不足和利润分配比例的缺陷分析了我国公司利润分配制度的缺点与不足。
The author suggest that , firstly the system of compulsory withdraw the provident fund should be changed , secondly the system of the compulsory community chest should be changed , thirdly the proportion for profits allotment should be freely instead of compulsory , that is to say shareholders can make an agreement on the profits allotment proportion 对相关制度提出了意见与建议,如:改变强制提取法定公益金、改变法定盈余公积制度、对利润分配比例改强制性规范为任意性规范和不排除股东就利润分配比例自行约定等。
Article 6 as to a equity - settled share - based payment in return for employee services , if the right cannot be exercised until the vesting period comes to an end or until the prescribed performance conditions are met , then on each balance sheet date within the vesting period , the services obtained in the current period shall , based on the best estimate of the number of vested equity instruments , be included in the relevant costs or expenses and the capital reserves at the fair value of the equities instruments on the date of the grant 第六条完成等待期内的服务或达到规定业绩条件才可行权的换取职工服务的以权益结算的股份支付，在等待期内的每个资产负债表日，应当以对可行权权益工具数量的最佳估计为基础，按照权益工具授予日的公允价值，将当期取得的服务计入相关成本或费用和资本公积。
Article 5 as to an equity - settled share - based payment in return for services of employees , if the right may be exercised immediately after the grant , the fair value of the equity instruments shall , on the date of the grant , be included in the relevant cost or expense and the capital reserves shall be increased accordingly 第五条授予后立即可行权的换取职工服务的以权益结算的股份支付，应当在授予日按照权益工具的公允价值计入相关成本或费用，相应增加资本公积。
The usage of the statutory public welfare fund is the staffs " collective welfare . the article 83 of the enterprise accounting system states that the statutory public welfare fund refers to the provisions drawn from the net profit for the staffs ’ collective welfare facilities . when the statutory public welfare fund uses for staffs ’ collective welfare , it should be transferred into the other surplus reserve 《企业会计制度》第八十三条规定: “法定公益金,是指企业按照规定的比例从净利润中提取的用于职工集体福利设施的公益金,法定公益金用于职工集体福利时,应当将其转入任意盈余公积。 ”
