10财务管理第10章.ppt

财务管理学教学课件财务管理学教学课件??????????????????????????????????????????????????????????????????????????? Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 第 10 章利润分配教学目的与要求: ????????????????????????????????????????????????????????????????????????????????????????? Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 引例引例利润分配关系的协调与平衡?某家中外合资经营企业本来经济效益很好,但当公司董事会确定下税后利润分配方案之后,中方职工纷纷提出离任申请, 大批懂经营会管理的企业管理人才外流,使该公司在一年内, 损失近百万利润。公司的外方董事长深有体会地说: “利润分配搞不好,企业就会丧失经营活力”。究其原因,则是外方董事人员藐视中国的法律,在税后利润分配中没有考虑中方董事所提出的合理要求,拒绝在税后利润中提取职工奖励及福利基金,使公司职工的合法权益得不到保障,从而引起中方职工的强烈不满,愤然辞职而投奔其他的公司工作。虽然这一问题在有关部门的积极帮助下得到了比较圆满的解决, 但留给公司的却是重大的经济损失和沉重的教训。????????? Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 利润分配内容、程序和方式? 利润分配的内容 (1) 提取盈余公积 (2) 向投资者分配利润或股利????????? Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. ? 利润分配的程序 ( 5条) ①用税前利润弥补亏损②缴纳企业所得税③被没收的财务损失,支付各种税收的滞纳金和罚款④税后净利弥补亏损⑤依法提取法定盈余公积⑥向投资者分配利润或股利????????? Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 利润分配的方式?现金股利?财产股利?负债股利?股票股利????????? Evaluation only. Evaluation only. Created