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在公司所有权与经营权分离的背景下,股东通常不直接参与公司的经营与管理,股东与公司之间信息不对称状况普遍存在。股东查阅权的有效行使,有助于股东深入了解公司真实的经营情况,保护投资者的合法权益。我国《公司法》规定了股东查阅权,但在立法及实践中存在许多模糊之处。以有限责任公司为例,对股东查阅权的主体范围进行厘清,力图更好地指导实践,落实对股东查阅权的保护。
In the background of the separation of corporate ownership and management rights, shareholders usually do not directly participate in the operation and management of the company, and information asymmetry between shareholders and the company is widespread. The effective exercise of shareholders’ right of access helps shareholders to understand the actual operation of the Company and protect the legitimate rights and interests of investors. China’s “Company Law” provides for the right of shareholder review, but there are many ambiguities in legislation and practice. Taking the limited liability company as an example, this paper clarifies the scope of the main body of shareholders ’right of inspection, trying to better guide the practice and implementing the protection of the shareholders’ right of inspection.