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我国在公司法中规定了有限责任公司股东的会计账簿查阅权,对权利的行使程序、权利的司法救济作出了规定,这对于保护中小股东的合法权益具有进步意义。但是我国公司法对于股份有限公司的股东会计账簿查阅权没有规定,并且在实践中,关于查阅会计账簿的权利行使主体、会计账簿的查阅范围以及如何认定股东是以“正当目的”行使会计账簿查阅权等方面仍有争议,需要法律作出更明晰的规定。文章结合国内外立法和司法实践,拟对相关问题提出立法建议。
In our company law, our country stipulates that the shareholders of a limited liability company should check the accounting books, stipulate the exercise procedures of rights and judicial remedies of rights, which is of great significance to the protection of the legitimate rights and interests of minority shareholders. However, the company law of our country does not stipulate the right of access to the accounting books of stockholders in the limited company, and in practice, the main body of the right to inspect the accounting books, the scope of the accounting books’ access, and how to recognize that the shareholders exercise the accounting with “proper purpose” Books and other aspects of the right to review is still controversial, requiring more explicit provisions of the law. Combining with domestic and foreign legislation and judicial practice, the article proposes to put forward legislative suggestions on relevant issues.